What the tribunal says:The tribunal questions the evidence of former Fianna Fáil Kerry North TD Denis Foley, a former chairman of the Public Accounts Committee, in relation to funds he held in the Ansbacher scheme.
Mr Justice Moriarty says Mr Foley's evidence in relation to a £50,000 withdrawal he made from the scheme in 1995 was incredible. "His evidence was that, conscious of his tax liabilities, he retained two bank drafts in his possession with a view to paying the Revenue Commissioners, and that the proceeds were in due course used by him towards paying his outstanding tax," the report says.
The inquiry says this did not occur until December 1999, almost four years after he received the money in cash in Jurys Hotel in Dublin and after the tribunal made contact with him.
Separately, the report says it appeared former attorney general Peter Sutherland was not a source or holder of an Ansbacher account when he made an application for bridging finance from Guinness & Mahon for a house purchase in 1976, before he held public office.
"The references in the account documentation which might be thought to refer to such an account appeared in fact to refer to an offshore deposit held on behalf of Mr Sutherland's father-in-law, a Spanish national, living in Spain, Mr Cabria."
In relation to Mr Sutherland, the report says the affording of a degree of domestically related loan security was readily distinguishable from the making of a clandestine payment to a current holder of public office from an Ansbacher account.
The report says the late Hugh Coveney, a former Fine Gael minister, was personally the holder of an Ansbacher account. The funds held on deposit were portions of his professional earnings, and proceeds from trading in securities and the disposal of a yacht. "Mr Coveney ceased to hold any such accounts prior to his involvement in national politics in Ireland and many years before he had attained ministerial office."