The Garda is expected to be asked by the Government next week to investigate the Ansbacher accounts, to determine whether there were any breaches of criminal law by any individuals connected with them.
The list of Ansbacher deposit holders, understood to contain the names of senior figures in business, semi-state boards, politics and the professions, has already been given to the Revenue Commissioners, the Minister for Finance, Mr McCreevy, and the Central Bank. The investigation by the Garda will add a further avenue of inquiry, as it searches for any breaches by individuals of the criminal law, while the Revenue pursues evidence of tax evasion.
The three inspectors appointed by the High Court, meanwhile, are examining possible breaches of company law in the activities of Ansbacher (Cayman) in Ireland.
As the various inquiries get under way, pressure is growing on those involved to clarify their links with Ansbacher. Among these are eight of the 15 directors of CRH in 1987, mentioned in court documents as beneficiaries of Ansbacher accounts.
Late yesterday the current chairman of CRH, Mr Tony Barry, said that he held funds in a trust connected with Ansbacher in the Cayman Islands, but that the money involved was "fully declared after-tax income." He said he had "disclosed the full facts" to the Moriarty tribunal and the Revenue Commissioners and that "the matter was fully dealt with, I believe to the satisfaction of all concerned." He was not available to expand on this statement last night.
Three other current directors - Mr Don Godson, the current chief executive, Mr Harry Sheridan, finance director and Mr Jack Hayes, non-executive director - said in a company statement that they had no involvement with the accounts.
The CRH statement said that the management "have put their whole careers into creating an Irish success story at an international level and that could be damaged badly by careless innuendo and unfounded allegations." Hopefully the inspectors appointed by the High Court will proceed quickly, it said.
Among other prominent member of the 1987 board, Mr Jim Culleton, who chaired a board which produced a major report on industrial policy in the 1980s, has not been available to comment since the affidavit of the Tanaiste, Ms Harney, was published.
Another director and former Irish Life chief executive, Mr Bob Willis, declined to comment when contacted.
Dr Michael Dargan, former Aer Lingus chief executive, said that he had links with Ansbacher but only for the international transfer of funds related to thoroughbred horse sales. Dr Dargan, a former director of Goffs, said he had no knowledge of the kinds of accounts now being discussed.
Mr Des Traynor was chairman of CRH at the time and was himself a holder of an Ansbacher account. A number of the other directors have already denied holding the accounts.
The list of 120 names connected with the Ansbacher deposits is believed to contain a number of very senior business figures, a small number of politicians and wealthy individuals from the legal, medical and other professions.
The list is being held tightly by a number of senior individuals in the organisations to which it has been circulated. The investigation branch of the Revenue Commissioners has already started its inquiry.
As well as details from the report of the authorised officer, it is also believed to have got High Court clearance under new powers contained in the 1999 Finance Bill. These allow the Revenue to get access to accounts with court approval, even when they do not know the names of the individuals involved.
Meanwhile, the Archbishop of Dublin, Dr Desmond Connell, said yesterday that publishing the names of business people who are named as having held Ansbacher accounts may be the only way in which the public life of the State can be cleansed, Dr Connell was speaking to RTE News at the publication in Dublin yesterday of the annual report of Crosscare - the social agency of the Dublin archdiocese.
The publication of every name "could be unfair to particular individuals" and needed careful consideration, the archbishop cautioned, but "on the whole it's right that it should be done", he said.
Two TDs, the Labour Finance spokesman, Mr Derek McDowell, and the Socialist Party TD, Mr Joe Higgins, said yesterday it was important for the 120 depositors to be publicly named. They said the names should be placed in the library of the Dail, which would automatically place them in the public domain.
