The budgetary measures include tax relief for interest on all student loans, interest relief for more graduates, extended repayment periods for those who need them, extended interest relief periods for those who remain in financial difficulty and reductions in loan principal for those who still face financial difficulty.
Does this next sentence follow, given the preceding text?
Budgetary measures do not include circumstances in which the loan cannot be paid as promised.

pick from the following. (1). Yes. (2). It's impossible to say. (3). No.
(3).