my $line = "... can be found in s. 3 of the <JL:ref2,\"Interpretation Act\">Interpretation Act</JL>. As Wilson J. clearly states...";
print "Before: $line\n";
$line =~ s/ s\. (\d+(\.\d+)?(\([^\)]+\))*) of( the)? (<JL:ref2,\"([^\">]+)\">)/ <JL:ref2,\"$6 $1\">s\. $1<\/JL> of$4 $5/g;
print " After: $line\n";