Moriarty tribunal: The former head of the Dunnes Stores group said he did not give £1.9 million to Charles Haughey to influence legislation affecting the Dunne family trust.
Ben Dunne was repeatedly questioned by John Coughlan SC, for the tribunal, about his motives for the payments that spanned Mr Haughey's last period in office as Taoiseach, from 1987 to 1992.
He agreed it was "unbelievable" that he had not remembered his meetings in 1987 with the then head of the Revenue, Séamus Paircéir, but that was the case.
He did not agree that his failure to tell the McCracken tribunal about his 1987 meetings with Mr Paircéir, arranged by Mr Haughey, or about a payment to Mr Haughey in May 1987, were designed to cloud and obscure "the true motive" for giving money to the then taoiseach.
"Definitely not. I told the truth. What I am saying here is that I completely forgot" about the meeting with Mr Paircéir.
Revenue notes show the meetings with Mr Paircéir were initiated after Mr Haughey asked Mr Paircéir to meet Mr Dunne.
The two men discussed tax issues associated with the Dunne family trust and at one stage Mr Paircéir said the Revenue would settle a £38.8 million Capital Gains Tax bill for a payment of £16 million.
Mr Dunne said he found it frustrating that he could not remember being involved in negotiations involving such substantial figures. He said he was on oath and was not lying. He said he did not tell lies.
He agreed that he had engaged Mr Paircéir to work on the Dunnes trust case after Mr Paircéir had retired from the Revenue in September 1987.
Mr Dunne said members of the family were distressed when the £38.8 million tax bill was issued in 1986, but members of the trust felt the trust would win its case against the bill. This is what happened when the Appeal Commissioners ruled on the bill in November 1988.
Mr Dunne said he accepted from the Revenue notes that the meetings in 1987 with Mr Paircéir had occurred. Asked why Mr Haughey was involved, Mr Dunne said he never knew Mr Haughey had been involved until informed by the tribunal.
A meeting with the subsequent chairman of the Revenue, Philip Curran, again involved Mr Haughey. Mr Dunne said he had no memory of Mr Haughey's involvement in arranging that meeting, until reminded by the McCracken tribunal.
He said he had no memory of any dealings with Mr Haughey in relation to tax and the family trust.
He said he gave money to Mr Haughey on the terms he was asked to give it.
He told Mr Coughlan he had no difficulty with the entire footage recorded of him being interviewed for the ongoing RTÉ documentary on Mr Haughey, being viewed by the tribunal.
Mr Coughlan asked Mr Dunne about his statement to the documentary, broadcast on Monday, that "they" were putting together a consortium of 10 and that it was agreed he would pay £1 million.
Mr Coughlan said Mr Dunne had earlier given evidence that he had looked to "get value" and reduce the amount to £700,000. The idea of getting value implied that the purpose of the payment was to achieve something. Mr Dunne did not agree.