Cork developer Owen O'Callaghan has denied at the Mahon Tribunal that he was involved in lobbying for tax designation for the Quarryvale development.
But Mr O'Callaghan says he cannot remember the reason for two meetings with then Finance Minister Albert Reynolds recorded in 1990.
Mr O'Callaghan says he was not involved in Quarryvale in 1990.
He had signed an option agreement with Tom Gilmartin giving him the opportunity to develop a west Dublin shopping centre.
Mr O'Callaghan was recorded in a report from a civil engineer saying he would lobby Ministers on the basis that the only hope for Quarryvale was enterprise zoning.
But Mr O'Callaghan denied that he lobbied then Finance Minister Albert Reynolds in a meeting recorded shortly afterwards in March 1990.
He said this meeting must have been about Cork because he had no interest in west Dublin at that stage.
Mr O'Callaghan could also not give a reason for meeting Mr Reynolds and Micheál Martin in July 1990 the same day as Mr Gilmartin's presentation of his plans for Quarryvale.
