2. Amendment of section 2 of the Act…

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

Section 2 of the Value Added Tax Act, `No. 14 of 2002 (in this Act referred to as the “principal enactment”)

is hereby amended, in paragraph (c) of subsection (1)

thereof, by the substitution for the words “with effect from

October 1, 2025”, of the words “with effect from July 1,

2026”.