APPENDIX 5

WITNESSES EXAMINED (BY DAY/DATE)

(Note: Names in italics indicate witnesses who had already appeared)

Tuesday, 31/8/99
morning session:
Mr. F. Murray, Secretary General to the Government
Mr. P. Mullarkey, Secretary General, Dept. of Finance
Mr. M. O'Connell, Governor, Central Bank of Ireland
Mr. M. Doyle, former Secretary, Dept. of Finance and former Governor, Central Bank of Ireland

afternoon session:
Mr. M. Doyle former Secretary, Dept. of Finance and former Governor, Central Bank of Ireland, contd.
Mr. S. Cromien, former Secretary, Dept. of Finance
Dr. M. Somers, Chief Executive Officer, National Treasury Management Agency
Mr. P. Mullarkey, Secretary General, Dept. of Finance, contd.

Wednesday, 1/9/99
morning session:
Mr. P. Mullarkey, Secretary General, Dept. of Finance, contd.
Mr. D. McNally, Assistant Secretary, Dept. of Finance
Mr. M. Tutty, Second Secretary, Dept. of Finance
Mr. T. Considine, Assistant Secretary, Dept. of Finance
Mr. M. O'Connell, Governor, Central Bank of Ireland, contd.

afternoon session:
Mr. M. O'Connell, Governor, Central Bank of Ireland, contd.
Mr. P. Neary, Central Bank
Mr. P. Dalton, Central Bank
Ms. S. Donnery, Central Bank
Mr. P. Mullarkey Secretary General, Dept. of Finance, contd.
Mr. M Tutty, Second Secretary, Dept. of Finance, contd.
Mr. J. Buckley, Office of the Comptroller and Auditor General
Mr. B. J. Goggin, President, Institute of Bankers in Ireland
Mr. D. Byrne, Director General, Irish Mortgage and Savings Association
Mr. J. A. Bardon, Director General, Irish Bankers' Federation
Mr. K. Kelly, President, Irish Bankers' Federation
Mr. A. Walsh, Chief Executive Officer, Institute of Bankers in Ireland

Thursday, 2/9/99
morning session:
Mr. A. Walsh, Chief Executive Officer, Institute of Bankers in Ireland, contd.
Mr. J. A. Bardon, Director General, Irish Bankers' Federation, contd.
Mr. B. J. Goggin, President, Institute of Bankers in Ireland, contd.
Mr. K. Kelly, President, Irish Bankers' Federation, contd.
Mr. D. Byrne, Director General, Irish Mortgage and Savings Association, contd
Mr. M. O’Grady, Assistant Secretary, Office of the Revenue Commissioners

afternoon session:
Mr. D. Quigley, Chairman, Office of the Revenue Commissioners
Mr. D. A. MacCarthaigh, Senior Inspector of Taxes, Office of the Revenue Commissioners
Mr. T. Tiúit, Principal Inspector of Taxes, Office of the Revenue Commissioners
Mr. J. Livingstone, former Senior Inspector, Office of the Revenue Commissioners

Friday 3/9/99
morning session:
Mr. P. S. Ó Donghaile, Principal Inspector of Taxes, Office of the Revenue Commissioners
Mr. S. Moriarty, Assistant Secretary, Office of the Revenue Commissioners
Mr. J. Livingstone, former Senior Inspector, Office of the Revenue Commissioners, contd.
Mr. E. O'Dea, Senior Inspector of Taxes, Office of the Revenue Commissioners
Mr. T. Tiúit, Principal Inspector of Taxes, Office of the Revenue Commissioners, contd.
Mr. D. A. MacCarthaigh, Senior Inspector of Taxes, Office of the Revenue Commissioners, contd.
Mr. C. Clayton, Chief Inspector of Taxes and Deputy Secretary, Office of the Revenue Commissioners

Tuesday, 7/9/99
morning session:
Mr. C. Clayton, Chief Inspector of Taxes and Deputy Secretary, Office of the Revenue Commissioners, contd.
Mr. S. O'Connaill, former Deputy Secretary and Chief Inspector of Taxes (1986-1989), Office of the Revenue Commissioners
Mr. P. Curran, former Chairman (1987-1990), Office of the Revenue Commissioners

afternoon session:
Mr. P. Curran, former Chairman (1987-1990), Office of the Revenue Commissioners, contd.
Mr. D. A. MacCarthaigh, Senior Inspector of Taxes, Office of the Revenue Commissioners, contd.
Mr. D. Roddy, Inspector of Taxes, Office of the Revenue Commissioners
Mr. L. Liston, Inspector of Taxes, Office of the Revenue Commissioners
Mr. P. S. Ó Donghaile, Principal Inspector of Taxes, Office of the Revenue Commissioners, contd.
Mr. S. Moriarty, Assistant Secretary, Office of the Revenue Commissioners, contd.

Wednesday 8/9/99
morning session:
Mr. S. Moriarty, Assistant Secretary, Office of the Revenue Commissioners, contd.
Mr. P. S. Ó Donghaile, Principal Inspector of Taxes, Office of the Revenue Commissioners, contd.
Mr. D. A. MacCarthaigh, Chief Inspector of Taxes,Office of the Revenue Commissioners, contd.
Mr. E. O'Dea, Senior Inspector of Taxes, Office of the Revenue Commissioners, contd.

afternoon session:
Mr. D. A. MacCarthaigh, Chief Inspector of Taxes, Office of the Revenue Commissioners, contd.
Mr. S. Moriarty, Assistant Secretary, Office of the Revenue Commissioners, contd.
Mr. D. Roddy, Inspector of Taxes, Office of the Revenue Commissioners, contd.
Mr. L. Liston, Inspector of Taxes, Office of the Revenue Commissioners contd.
Mr. P. S. Ó Donghaile, Principal Inspector of Taxes, Office of the
Revenue Commissioners, contd.
Mr. D. Buckley, Inspector of Taxes, Office of the Revenue Commissioners
Mr. P. M. P. Donnelly, Inspector of Taxes, Office of the Revenue Commissioners
Mr. C. MacDomhnaill, former Chairman, Office of the Revenue Commissioners

Thursday, 9/9/99
morning session:
Mr. C. MacDomhnaill, former Chairman, Office of the Revenue Commissioners, contd.
Mr. D. Quigley, Chairman, Office of the Revenue Commissioners, contd.

afternoon session:
Mr. C. MacDomhnaill, former Chairman, Office of the Revenue Commissioners, contd.
Mr. D. Quigley, Chairman, Office of the Revenue Commissioners, contd.
Mr. S. O'Connell, former Deputy Secretary and Chief Inspector of Taxes (1986-1989), Office of the Revenue Commissioners, contd.
Mr. J. Purcell, Comptroller and Auditor General
Ms. A. Barry, Appointed Auditor of the Office of the Comptroller and Auditor General

Friday 10/9/99
morning session:
Irish Life & Permanent plc / Guinness & Mahon:
Mr. D. Went, Chief Executive Officer, Irish Life & Permanent plc
Dr. E. Farrell, former Chief Executive Officer, Irish Permanent Building Society
Mr. D. Kelly, Head of Internal Audit, Irish Life & Permanent / Guinness & Mahon
Mr. R. Douglas, Chairman, Irish Life & Permanent plc

Monday 13/9/99
afternoon session:
Mr. R. Douglas, Chairman, Irish Life & Permanent plc, contd.
Mr. D. Went, Chief Executive Officer, Irish Life & Permanent plc., contd.
Mr. D. Kelly, Head of Internal Audit Irish Life & Permanent / Guinness & Mahon, contd.
Mr. B. McConnell, Acting Chief Executive Officer, Guinness & Mahon
Mr. N. Deasy, External Auditor, PricewaterhouseCoopers
Mr. B. Kane, Chief Executive Officer, Retail Banking, Irish Life & Permanent plc
Mr. D. O'Connor, Partner, KPMG
Mr. N. Cooke, Partner, KPMG
Mr. P. McGowan, Partner, KPMG

Tuesday, 14/9/99
morning session:
ACC Bank:
Mr. D. McGing, former Chairman, ACCBank

afternoon session:
Mr. D. McGing, former Chairman, ACCBank, contd.
Ms. G. Joyce, former Chairperson, ACCBank
Mr. J. McCloskey, former Chief Executive Officer, ACCBank

Wednesday 15/9/99
morning session:
Mr. J. McCloskey, former Chief Executive Officer, ACCBank, contd.
Mr. C. Darling, Acting Chief Executive Officer, ACCBank
Mr. D. O'Neill, Tax Partner, Ernst & Young
Mr. P. Smith, Ernst & Young
Mr. D. O'Connell, Office of the Revenue Commissioners
Mr. A. Nolan, Office of the Revenue Commissioners
Mr. S. Duggan, General Manager Finance, ACCBank

afternoon session:
Mr. S. Duggan, General Manager Finance, ACCBank, contd.
Mr. D. O'Neill, Tax Partner, Ernst & Young, contd.
Mr. J. Hogan, Managing Partner, Ernst & Young

Ulster Bank Group:
Mr. M. Wilson, Group Chief Executive Officer, Ulster Bank Group
Mr. R. D. Kells, former Group Chief Executive Officer, Ulster Bank Group
Mr. O. Lynas, Head of Internal Audit, Ulster Bank Group

Thursday 16/9/99
morning session:
Mr. O. Lynas, Head of Internal Audit, Ulster Bank Group, contd.
Sir G. Quigley, Chairman, Ulster Bank Group
Mr. M. Wilson, Group Chief Executive Officer, Ulster Bank Group, contd.
Mr. J. Crawley, Head of Group Tax, Ulster Bank Group
Mr. R. George, Partner, KPMG

afternoon session:
National Irish Bank:
Mr. D. Price, Chief Executive Officer, National Irish Bank
Mr. J. Lacey, former Chief Executive Officer, National Irish Bank

Friday 17/9/99
morning session:
Mr. A. Spain, former Chairman, National Irish Bank
Mr. P. Barton, Partner, Deloitte & Touche
Sir D. Fell, Chairman, National Irish Bank
Mr. D. Price, Chief Executive Officer, National Irish Bank, contd.
Mr. P. Halpin, Director, National Irish Bank

Tuesday 21/9/99
morning session:~
Mr. P. Halpin, Director, National Irish Bank, contd.
Mr. J. Lacey, former Chief Executive Officer, National Irish Bank, contd.
Mr. J. Trethowan, Project Director, National Irish Bank
Mr. D. Price, Chief Executive Officer, National Irish Bank, contd.
Mr. G. McEvoy, Retired Partner, KPMG
Mr. A. Spain, former Chairman, National Irish Bank, contd.
Mr. C. Dundas, Head of Internal Audit, National Irish Bank
Mr. C. Cullen, Partner, KPMG
Mr. P. S. Ó Donghaile, Principal Inspector of Taxes, Office of the Revenue Commissioners, contd.

afternoon session:
Mr. D. Price, Chief Executive Officer, National Irish Bank, contd.
Mr. J. Lacey, former Chief Executive Officer, National Irish Bank, contd.
Mr. A. Spain, former Chairman, National Irish Bank, contd.
Sir D. Fell, Chairman, National Irish Bank, contd.
Mr. C. Cullen, Partner, KPMG, contd.
Mr. G. McEvoy, Retired Partner, KPMG, contd.
Mr. P. Barton, Partner, Deloitte & Touche, contd.
Mr. P. Halpin, Director, National Irish Bank, contd.
Mr. J. Trethowan, Project Director, National Irish Bank, contd.

Bank of Ireland:
Mr. M. Keane, Chief Executive Officer, Bank of Ireland
Mr. M. Hely-Hutchinson, former Chief Executive Officer, Bank of Ireland
Mr. P. Molloy, former Chief Executive Officer, Bank of Ireland

Wednesday 22/9/99
morning session:
Mr. M. Hely-Hutchinson, former Chief Executive Officer, Bank of Ireland, contd.
Mr. P. Molloy, former Chief Executive Officer, Bank of Ireland, contd.

afternoon session:
Mr. P. Molloy, former Chief Executive Officer, Bank of Ireland, contd.
Mr. H. Kilroy, Governor, Bank of Ireland
Dr. M. Downes, Director and Chairperson of Audit Committee, Bank of Ireland
Mr. M. Condon, Head of Group Internal Audit, Bank of Ireland
Mr. M. Keane, Chief Executive Officer, Bank of Ireland, contd.

Thursday 23/9/99
morning session:
Mr. P. Lacy, Partner, former Joint External Auditor / Sole External Auditor, PricewaterhouseCoopers
Mr. J. Kerrane, former Joint External Auditor / Sole External Auditor, PricewaterhouseCoopers
Mr. T. Weldon, Partner, PricewaterhouseCoopers
Mr. M. Condon, Head of Group Internal Audit, Bank of Ireland, contd.

afternoon session:
ACC Bank (resumed):
Mr. W. Moore, former Deputy Chief Executive, ACCBank
Mr. J. Skelly, General Manager, ACCBank
Mr. J. Roche, former Internal Auditor, ACCBank
Ms. A. Fay, Head of Internal Audit, ACCBank
Mr. S. Duggan, General Manager Finance, ACCBank, contd.
Mr. D. O'Neill, Tax Partner, Ernst & Young, contd.
Mr. K. Kelly, Partner, Ernst & Young
Mr. P. Smith, Ernst & Young, contd.
Mr. P. Mullarkey, Secretary General, Dept. of Finance, contd.
Mr. R. Curran, Second Secretary, Dept. of Finance
Mr. B. Brady, Member of Board of ACCBank (1983-1990), Dept. of Finance
Mr. G. Hickey, Member of Board of ACCBank (1989-1995), Dept. of Finance
Ms. A. Nolan, Member of Board of ACCBank (1995-1999), Dept. of Finance
Ms. C. Keane, Member of Board of ACCBank (1999-), Dept. of Finance
Mr. R. Bates, former Assistant Principal, Dept. of Finance/Chief Executive Officer, National Lottery
Mr. M. Jacques, Principal Officer, Office of the Revenue Commissioners
Mr. C. Darling, Acting CEO, ACCBank, contd.
Mr. P. O'Connor, Chairman, ACCBank

Friday 24/9/99
morning session:
AIB GROUP:
Mr. T. Mulcahy, Chief Executive Officer, AIB Group
Mr. A. Spollen, former Head of Internal Audit, AIB Group

afternoon session:
Mr. A. Spollen, former Head of Internal Audit, AIB Group, contd.
Mr. B. Wilson, former Group General Manager, (Irl.), AIB Group
Mr. P. Sutherland, former Chairman, AIB Group

Monday 27/9/99
morning session:
Mr. P. Sutherland, former Chairman, AIB Group, contd.
Mr. G. Scanlan, former Chief Executive Officer, AIB Group
Mr. D. Gleeson, SC, representing AIB Group

afternoon session:
Mr. G. Scanlan, former Chief Executive Officer, AIB Group, contd.
Mr. P. Brennan, Head of Group Taxation, AIB Group
Mr. D. Gleeson, SC, representing AIB Group, contd.
Mr. P. Sutherland, former Chairman, AIB Group, contd.
Mr. D. A. MacCarthaigh, Senior Inspector of Taxes, Office of the Revenue Commissioners, contd.

Tuesday 28/9/99
morning session:
Mr. D. Gleeson, SC, representing AIB Group, contd.
Mr. A. Spollen, former Head of Internal Audit, AIB Group, contd.
Mr. J. Culliton, former Chairman AIB Group
Mr. J. O'Mahony, former Group Taxation Manager, AIB Group
Ms. D. Fullen, Tax Compliance Manager, AIB Group
Dr. D. de Buitléir, General Manager, Office of the CEO, AIB Group
Mr. P. Brennan, Head of Group Taxation, AIB Group, contd.

afternoon session:
Office of the Revenue Commissioners:
Mr. S. Paircéir, former Chairman, Office of the Revenue Commissioners
Mr. P. Neavyn, former Assistant Secretary, Office of the Revenue Commissioners
Mr. Dermot Quigley, Chairman, Office of the Revenue Commissisoners, contd.
Mr. P. J. Lynch, Principal Inspector, Office of the Revenue Commissioners
Mr. D. Reilly, former Inspector Higher Grade, Office of the Revenue Commissioners
Mr. S. B. Ó Murchadha, former Principal Inspector, Office of the Revenue Commissioners
Mr. S. Rogers, former Principal Officer, Office of the Revenue Commissioners

Wednesday 29/9/99
morning session:
Ministers for Finance:
Mr. J. Bruton T.D., Leader of the Opposition, former Minister for Finance 1986-1987 / former Taoiseach 1994 - 1997
Mr. R. MacSharry, former Minister for Finance 1987-1988

afternoon session:
Mr. A. Reynolds T.D., former Minister for Finance 1988-1991 / former Taoiseach 1992-1994
An Taoiseach, B. Ahern T.D., former Minister for Finance 1991-1994
Mr. R. Quinn T.D., Leader of the Labour Party, former Minister for Finance 1994-1997

Thursday 7/10/99
morning session:
Mr. V. Reilly, former member of Council, Irish Bankers' Federation
AIB Group (resumed):
Mr. J. O'Mahony, former Group Taxation Manager, AIB Group, contd.
Ms. D. Fullen, Tax Compliance Manager, AIB Group, contd.
Dr. D. de Buitléir, General Manager, Office of the CEO, AIB Group, contd.
Mr. P. Brennan, Head of Group Taxation, AIB Group, contd.
Mr. D. Gleeson, SC, representing AIB Group, contd.

afternoon session:
Mr. J. O'Mahony, former Group Taxation Manager, AIB Group, contd.
Mr. D. Gleeson, SC, representing AIB Group, contd.
Ms. D. Fullen, Tax Compliance Manager, AIB Group, contd.
Dr. D. de Buitléir, General Manager, Office of the CEO, AIB Group, contd.
Mr. K. Kelly, Managing Director, AIB Group (also President, Irish Bankers' Federation)
Mr. P. O'Mahony, former General Manager Branches, AIB Group

Friday 8/10/99
morning session:
Mr. J. O'Mahony, former Group Taxation Manager, AIB Group, contd.
Mr. D. Gleeson, SC, representing AIB Group, contd.
Mr. P. Brennan, Head of Group Taxation, AIB Group, contd.
Mr. N. Glennon, Chief Manager, Corporate Tax, AIB Group
Ms. M. Walsh, Partner, PricewaterhouseCoopers
Mr. P. Gardiner, Legal Counsel, PricewaterhouseCoopers
Mr. D. Quigley, Chairman, Office of the Revenue Commissioners, contd.
Mr. C. MacDomhnaill, former Chairman, Office of the Revenue Commissioners, contd.
Mr. I. Howley, Head of Branch and Clearing Operations

afternoon session:
Mr. L. Quinn, Chairman, AIB Group
Mr. T. Mulcahy, Chief Executive Officer, AIB Group, contd.
Mr. D. Gleeson, SC, representing AIB Group, contd.
Mr. J. Keogh, former Group Financial Director, AIB Group
Mr. P. Brennan, Head of Group Taxation, AIB Group, contd.
Mr. W. Cunningham, Partner, PricewaterhouseCoopers
Mr. N. Deasy, Partner, PricewaterhouseCoopers, contd.
Ms. M. Walsh, Partner, PricewaterhouseCoopers, contd.
Mr. P. Gardiner, PricewaterhouseCoopers, contd.
Mr. C. Clayton, Chief Inspector of Taxes and Deputy Secretary, Office of the Revenue Commissioners, contd.

Saturday 9/10/99
morning session:
Ms. M. Walsh, Partner, PricewaterhouseCoopers, contd.
Mr. P. Gardiner, PricewaterhouseCoopers, contd.
Mr. N. Glennon, Chief Manager, Corporate Tax, AIB Group, contd.
Mr. P. Brennan, Head of Group Taxation, AIB Group, contd.
Mr. C. Clayton, Chief Inspector of Taxes and Deputy Secretary, Office of the Revenue Commissioners, contd.

afternoon session:
Ms. M. Walsh, Partner, PricewaterhouseCoopers, contd.
Mr. G. Scanlan, former Chief Executive Officer, AIB Group, contd.
Mr. N. Glennon, Chief Manager, Corporate Tax, AIB Group, contd.
Dr. D. de Buitléir, General Manager, Office of the CEO, AIB Group, contd.
Mr. Dermot Quigley, Chairman, Office of the Revenue Commissisoners, contd.
Mr. T. Tiúit, Principal Inspector of Taxes, Office of the Revenue
Commissioners, contd.
Mr. P. Brennan, Head of Group Taxation, AIB Group contd.
Mr. R. Murphy, Head of Group Internal Audit, AIB Group
Mr. C. Clayton, Chief Inspector of Taxes and Deputy Secretary, Office of the Revenue Commissioners, contd.
Mr. C. MacDomhnaill, former Chairman, Office of the Revenue Commissioners, contd.
Mr. D. A. MacCarthaigh, Senior Inspector of Taxes, Office of the
Revenue Commissioners, contd.
Mr. W. Cunningham, Partner, PricewaterhouseCoopers, contd.
Mr. J. Culliton, former Chairman, AIB Group, contd.
Mr. A. Spollen, former Head of Internal Audit, AIB Group, contd.
Mr. J. Keogh, Group Finance Director, AIB Group, contd.
Mr. D. Walsh, Inspector, Group Internal Audit, AIB Group
Mr. S. Moriarty, Assistant Secretary, Office of the Revenue Commissioners, contd.

Monday 11/10/99
Cross Examination of Witnesses:
morning session:
Mr. D. Gleeson, SC, representing AIB Group - .
Mr. C. Clayton, Chief Inspector of Taxes and Deputy Secretary, Office of the Revenue Commissioners
Mr. S. Moriarty, Assistant Secretary, Office of the Revenue Commissioners
Mr. D. A. MacCarthaigh, Senior Inspector of Taxes, Office of the Revenue Commissioners

afternoon session:
Mr. D. A. MacCarthaigh, Senior Inspector of Taxes, Office of the Revenue Commissioners, contd.
Mr. E. Fitzsimons, SC, representing the Office of the Revenue Commissioners -
Ms. D. Fullen, Tax Compliance Manager, AIB Group

Tuesday 12/10/99
Cross Examination of Witnesses (contd.):
morning session:
Mr. E. Fitzsimons, SC, representing the Office of the Revenue Commissioners (contd.) -
Dr. D. de Buitléir, Group Manager, Office of the CEO, AIB Group
Mr. J. O'Mahony, former Group Taxation Manager, AIB Group
Mr. P. Monaghan, Solicitor, representing Bank of Ireland -
Mr. S. Moriarty, Assistant Secretary, Office of the Revenue Commissioners

afternoon session:
Closing Statements
Mr. P. Mullarkey, Secretary General, Dept. of Finance
Mr. M. O'Connell, Governor, Central Bank of Ireland
Mr. J. Gordon, SC, representing Ulster Bank Group
Mr. P. Gallagher, SC, representing ACC Bank
Mr. D. Gleeson, SC, representing AIB Group
Mr. D. Quigley, Chairman, Office of the Revenue Commissioners

Also Present:
State Bodies
Dept. of the Taoiseach:
Mr. D. Morgan, Principal Officer
Mr. J. Kennedy, Assistant Principal

Dept. of Finance:
Mr. N. O'Gorman, Second Secretary
Mr. L. Murphy, Principal Officer
Mr. C. Breslin, Principal Officer
Mr. M. McGrath, Assistant Principal
Mr. A. O'Connor, Assistant Principal
Mr. D. Doyle, Assistant Secretary

Central Bank:
Mr. H. O'Donnell

Office of the Revenue Commissioners:
Mr. M. O' Grady, Assistant Secretary
Mr. P. O' Shaughnessy, Assistant Principal
Mr. J. Reid, Principal Officer
Mr. E. Dwyer, Assistant Principal
Mr. P. Ó Duinn, Inspector of Taxes, Higher Grade

Office of the Comptroller and Auditor General:
Mr. J. Furlong, Senior Officer

Financial Institutions
Irish Life & Permanent / Guinness & Mahon:
Mr. G. Griffin, Partner, PricewaterhouseCoopers