A former director of CRH, Irish Life and Banque Nationale de Paris, Mr Robert P Willis, has made a settlement with the Revenue as part of its Ansbacher investigation.

The settlement is one of three Ansbacher cases contained in the latest tax defaulters' list.

Mr Willis, a retired company director, of Glenvale, Hainault Park, Foxrock, Dublin, made a €75,000 settlement of which €52,362 was interest and penalties. The case arises from the underdeclaration of income tax.

Mr Willis told the High Court inspectors who investigated Ansbacher Cayman that he knew the late Des Traynor very well and would occasionally give him cheques for lodgment to an account he had asked Mr Traynor to open for him. The cheques were often handed over on the premises of CRH.

Another person named in the Ansbacher inspectors' report, Mr Colm Hyland, also appeared on yesterday's tax defaulters' list.

Mr Hyland, a former company director from Sunnyside, Lwr Glenageary Road, Dún Laoghaire, Co Dublin, made a settlement of €75,000 of which €58,400 was interest and penalties.

Mr Hyland was a shareholder in and a director of GB Miller. Funds belonging to him and arising from overseas commissions were lodged to a Channel Islands entity which, in turn, lodged funds with the Cayman bank, according to the Ansbacher inspectors' report.

The third Ansbacher case listed yesterday was that of Mr Patrick McNamee, a retired company director with an address at Annaverne, Ravensdale, Dundalk, Co Louth.

He made a settlement of €127,094 of which €87,049 was interest and penalties.

Mr McNamee is a former deputy chief executive of Fyffes.

Mr McNamee told the Ansbacher inspectors that he was given a €127,000 bonus payment by Fyffes, net of tax, in 1985. The funds were not paid directly to him.

When he wanted to make a withdrawal, he contacted Mr Padraig Collery, then a banker with Guinness & Mahon bank in Dublin.

The inspectors concluded that his funds had been lodged to an Ansbacher account.