Dunnes payments tribunal has been referred to the Director of Public Prosecutions by the Minister for Finance, Mr McCreevy.

The documents have also been sent to the Revenue Commissioners "for investigation and any necessary action under the Custom and Taxes Act" and to the new tribunal into payments to Mr Charles Haughey and Mr Michael Lowry.

A statement from the Minister yesterday said that the Central Bank report and an addendum to it were referred to the DPP "for his consideration and any action he considers necessary."

Mr McCreevy had previously announced that he had asked the Attorney General to advise on whether laying the Central Bank report before the Houses of the Oireachtas - effectively making it public - might prejudice any action which the DPP might take. The Minister has now asked the DPP for his view on this issue and is awaiting his response.

The Minister asked the Central Bank last August to investigate references in the final report of the McCracken tribunal in relation to exchange controls.

Among the issues which the Bank is believed to have examined are the Ansbacher accounts of offshore funds held in Guinness & Mahon in Dublin and later in Irish Intercontinental Bank, of which Mr Haughey was one beneficiary.

It also looked at the method of payment used by Mr Ben Dunne in transferring money to Mr Lowry through Isle of Man accounts. The bank may also have examined the method through which Mr Dunne routed payments through London bank accounts to Mr Haughey.

Mr McCreevy has asked the Central Bank "to clarify a number of matters included in the Central Bank response and the addendum thereto", according to the statement. If the clarification provides additional relevant material in relation to possible exchange control breaches, "the Minister will refer the material for consideration to the Director of Public Prosecutions and, if appropriate, to the Revenue Commissioners and the new tribunal into payments to Mr Lowry and Mr Haughey."

The Minister has asked the Governor to report to him on these issues and on whether the bank is satisfied that it has the necessary powers to undertake its regulatory role.

The tribunal report raises some regulatory issues on which the bank has not commented. These include its supervision of Guinness & Mahon in Dublin and in particular whether it questioned the large amounts of funds deposited in the Ansbacher accounts.