Section 84A (as amended by the Finance Act, 1991) of the Corporation Tax Act, 1976, is hereby amended -
(a) in paragraph (b) of subsection (3A) (inserted by the Finance Act, 1990) -
(i) by the substitution of "as is paid in respect of relevant principal specified in the list referred to in sub-paragraph (iv)" for "as is paid in that period",
(ii) by the substitution in subparagraph (iv) of "before the 25th day of March, 1992, the specified trade of the borrower was included in a list prepared by the Industrial Development Authority and approved before that day" for "the specified trade of the borrower is selected by the Industrial Development Authority for inclusion in a list, approved",
(b) as respects relevant principal advanced by a company on or after the 20th day of December, 1991, by the substitution of the following subsection for subsection (3B):
(a) Notwithstanding subsections (2), (3) and (3A), any interest paid to a company in respect of relevant principal advance