{
  "checkedAt": "2026-10-08",
  "scope": "Eight selected certified Acts, not all Sri Lankan legislation or a compliance determination.",
  "rows": [
    {
      "id": "insolvency",
      "title": "Rescue, Rehabilitation and Insolvency (Corporate and Personal)",
      "number": "12 / 2026",
      "category": "Business",
      "certified": "2026-06-17",
      "mechanism": "Section 1 operates on certification. Other provisions start after six months, subject to an extension by Gazette order under section 1(4).",
      "status": "Deferred provisions",
      "note": "The six-month point is 17 December 2026, not an established final commencement date. The Minister may extend the period by Gazette order within the preceding month, subject to the statutory aggregate limit. The remainder is not fully operative on this snapshot date.",
      "locator": "s1(2)-(4), PDF32 / printed2",
      "source": "https://www.parliament.lk/uploads/acts/gbills/english/6419.pdf",
      "related": []
    },
    {
      "id": "ira",
      "title": "Inland Revenue (Amendment)",
      "number": "11 / 2026",
      "category": "Tax",
      "certified": "2026-06-03",
      "mechanism": "General operation on becoming an Act; section 1(3) table assigns separate operation or deemed-operation dates to listed provisions.",
      "status": "Section-specific dates",
      "note": "Do not attach one effective date to the whole amendment. The table spans 2018-2026; retrospectivity and provision coverage must be read from the certified text. Open the date matrix below.",
      "locator": "s1(2)-(3), PDF3-4 / printed1-2",
      "source": "https://www.parliament.lk/uploads/acts/gbills/english/6420.pdf",
      "related": []
    },
    {
      "id": "vat",
      "title": "Value Added Tax (Amendment)",
      "number": "14 / 2026",
      "category": "Tax",
      "certified": "2026-06-30",
      "mechanism": "The amendment changes dates inside particular principal-Act provisions rather than giving every change a blanket 1 July start.",
      "status": "Section-specific dates",
      "note": "Section 2 substitutes 1 July 2026 for 1 October 2025 in principal section 2(1)(c). Section 4 separately changes principal section 7(1)(b) provisions involving overseas garment-buying services. Other amended provisions need their own reading.",
      "locator": "s1-2, PDF3 / printed1; s4, PDF4 / printed2",
      "source": "https://www.parliament.lk/uploads/acts/gbills/english/6427.pdf",
      "related": []
    },
    {
      "id": "sscl",
      "title": "Social Security Contribution Levy (Amendment)",
      "number": "10 / 2026",
      "category": "Tax",
      "certified": "2026-04-09",
      "mechanism": "Registration and deregistration wording in sections 2-3 applies to periods commencing on or after 1 July 2026; the Schedule changes also name 1 May 2026.",
      "status": "Section-specific dates",
      "note": "The registration paragraph names Rs 9 million for a quarter or Rs 36 million for four consecutive quarters. That is source wording, not a determination that a particular person is liable or exempt. Different amended provisions use different dates.",
      "locator": "s2, PDF3 / printed1; s3-4, PDF4-5 / printed2-3",
      "source": "https://www.ird.gov.lk/en/publications/Acts_SSCL/SSCL_Act_No_10-2026_E.pdf",
      "related": []
    },
    {
      "id": "pdma",
      "title": "Public Debt Management",
      "number": "33 / 2024",
      "category": "Public finance",
      "certified": "2024-06-18",
      "mechanism": "Section 1 operates on becoming an Act. Other provisions require a Minister-appointed date by Gazette order; section 1(4) sets a six-month limit.",
      "status": "Publisher reports operation",
      "note": "Treasury reports effectiveness on 25 November 2024 and PDMO operations commencing 2 December 2024. Those are distinct events. The Gazette order itself has not been independently recovered in this register.",
      "locator": "s1(2)-(4), PDF2 / printed1",
      "source": "https://www.parliament.lk/uploads/acts/gbills/english/6346.pdf",
      "related": [
        {
          "label": "Treasury PDMO background",
          "url": "https://www.treasury.gov.lk/web/public-debt-management-office/section/public%20debt%20management%20office"
        }
      ]
    },
    {
      "id": "pfma",
      "title": "Public Financial Management",
      "number": "44 / 2024",
      "category": "Public finance",
      "certified": "2024-08-08",
      "mechanism": "General operation on becoming an Act, except provisions listed in section 1(3) that have Minister-appointed dates by Gazette.",
      "status": "Gazette exceptions unresolved",
      "note": "Exceptions include s 11(5)(f), s 17(1), s 18(2)(b), s 36 and s 47(1)(a), plus the specified application of s 34(2). The proviso names 30 June 2025 as a latest date for s 11(5)(f). A statutory deadline is not proof that a Gazette order was issued.",
      "locator": "s1(2)-(3), PDF2-3 / printed1-2",
      "source": "https://www.parliament.lk/uploads/acts/gbills/english/6352.pdf",
      "related": []
    },
    {
      "id": "bank",
      "title": "Banking (Amendment)",
      "number": "24 / 2024",
      "category": "Financial system",
      "certified": "2024-04-10",
      "mechanism": "Section 1(2) provides for a Minister-appointed date by Gazette order.",
      "status": "Publisher reports operation",
      "note": "CBSL publication dated 28 June 2024 states operation from 15 June 2024. Certification 10 April and operation 15 June are not interchangeable. The underlying Gazette order is not independently recovered here.",
      "locator": "s1(2), PDF2 / printed1",
      "source": "https://www.cbsl.gov.lk/sites/default/files/cbslweb_documents/laws/acts/en/Banking_Amendment_Act_No_24_of_2024_e.pdf",
      "related": [
        {
          "label": "CBSL implementation notice",
          "url": "https://www.cbsl.gov.lk/en/news/implementation-of-banking-amendment-act-no-24-of-2024"
        }
      ]
    },
    {
      "id": "cbsl",
      "title": "Central Bank of Sri Lanka",
      "number": "16 / 2023",
      "category": "Financial system",
      "certified": "2023-09-14",
      "mechanism": "Section 1 provides for a Minister-appointed date by Gazette order within six months of certification.",
      "status": "Publisher reports operation",
      "note": "CBSL Financial Statements and Operations 2023 states operation on 15 September 2023. This source reports operation; the Gazette order has not been independently recovered here.",
      "locator": "s1(1)-(2), PDF2 / printed1",
      "source": "https://www.cbsl.gov.lk/sites/default/files/cbslweb_documents/laws/acts/en/central_bank_of_sri_lanka_act_2023_e.pdf",
      "related": [
        {
          "label": "CBSL operations2023, preface",
          "url": "https://www.cbsl.gov.lk/sites/default/files/cbslweb_documents/publications/fsor/2023/en/Full_Text.pdf"
        }
      ]
    }
  ],
  "iraDates": [
    [
      "2",
      "8",
      "2024-04-01"
    ],
    [
      "3",
      "10(2A)",
      "2023-05-08"
    ],
    [
      "5",
      "52",
      "2025-04-01"
    ],
    [
      "6",
      "52A",
      "2025-04-01"
    ],
    [
      "7",
      "59(1A) and (2)",
      "2025-04-01"
    ],
    [
      "8",
      "68(3)",
      "2025-04-01"
    ],
    [
      "9",
      "69(1)(d), (1A) and (2A)",
      "2025-04-01"
    ],
    [
      "10",
      "72(3)",
      "2018-04-01"
    ],
    [
      "11",
      "79(1), (2) and (3)",
      "2025-04-01"
    ],
    [
      "12(1)(b)",
      "84(2)(b)",
      "2026-04-01"
    ],
    [
      "12(2)(c)",
      "84(3)(f)",
      "2025-04-01"
    ],
    [
      "16",
      "90(3) and (6)",
      "2026-04-01"
    ],
    [
      "17",
      "91(1), (3), (4), (5) and (6)",
      "2026-04-01"
    ],
    [
      "18",
      "92(1)",
      "2026-04-01"
    ],
    [
      "19",
      "94(1)",
      "2025-04-01"
    ],
    [
      "21",
      "96A",
      "2024-01-01"
    ],
    [
      "35",
      "203(6)",
      "2025-03-31"
    ],
    [
      "36",
      "First Schedule paragraph4(2B)(b)",
      "2022-04-01"
    ],
    [
      "37",
      "Second Schedule(1A) and (2A)",
      "2026-04-01"
    ],
    [
      "38",
      "Third Schedule(a)(iv)",
      "2018-04-01"
    ],
    [
      "38",
      "Third Schedule(i)(ii), (s), (ttt)",
      "2025-04-01"
    ],
    [
      "40",
      "Fifth Schedule",
      "2025-04-01"
    ],
    [
      "41",
      "Sixth Schedule",
      "2024-04-01"
    ]
  ],
  "unresolved": [
    "PFMA Gazette-appointed exceptions",
    "Underlying Gazette orders for PDMA, Banking and Central Bank Act",
    "Microfinance9/2026 certified primary copy not recovered; Parliament endorsement news is not substituted for section1",
    "No later-amendment completeness or repeal-status certification"
  ]
}