Creation of an additional 0.3% contribution on property income and investment income

Article 11(2) of the Act of 30 June 2004 creates, for the National Solidarity Fund for Autonomy, two contributions additional to the social levy on property income (Art. L. 245-14 of the Social Security Code) and on investment income (Art. L. 245-15), at 0.3%. Under Article 19, the contribution on property income applies to income for 2003 and later years, at 0.15% for 2003 income; the one on investment income applies from 1 July 2004.