The Tanaiste, Ms Harney, has referred a confidential report on Irish Intercontinental Bank (IIB) to Mr Justice Costello's inquiry into the Ansbacher scheme, her spokesman confirmed last night.

Ms Harney had considered appointing a separate High Court inspectorate to IIB under Section 8 of the Companies Act, but opted instead to pass the report to Mr Justice Costello's inquiry into the secretive bank operated by Ansbacher (Cayman) Ltd.

This means the names of people who used facilities extended by IIB, which were linked to Ansbacher (Cayman) Ltd, will not be revealed in the short term. It is understood that Ms Harney has not ruled out a Section 8 inquiry if this were deemed necessary.

The report by Ms Harney's authorised officer - Mr Gerard Ryan - has also been passed on to the Moriarty and Flood tribunals.