asked the Minister for Finance the yield in the year 1986-87 from section 84 of the Finance Act, 1986, which allowed for the grant of preferential loans to companies.
Written Answers. - Loans to Companies.
48.
Presumably the Deputy has in mind the effect of section 54 of the Finance Act, 1986, which, in response to objections from the EC, provided for the exclusion of companies carrying on certain service activities from access to the financial facility commonly known as a "Section 84 loan".
Since this measure introduced a restriction on the availability of "Section 84" loans and it is impossible to determine the level of loans of the type in question which would have been made had the restriction not been introduced, it is not possible for the Revenue Commissioners to estimate the yield resulting from it.