Former Fianna Fáil TD Mr Liam Lawlor has set up an offshore foundation to reap an expected property windfall for his family, he has told the tribunal.
According to Mr Lawlor, the "Lawlor Foundation" holds in trust his claimed 40 per cent share of an underground pipe infrastructure under lands in Lucan, in which businessman Mr Jim Kennedy and solicitor Mr John Caldwell are also involved.
The foundation, which Mr Lawlor says he set up for the benefit of his wife and adult children, is operated through a Channel Islands lawyer, Mr Nicholas Morgan.
In previous evidence, Mr Lawlor said the pipe infrastructure could be worth as much as €10 million.
Giving evidence yesterday in the Jackson Way module of the tribunal, Mr Lawlor again denied having any interest or ownership in the land owned by the company or its predecessor, Paisley Park, at Carrickmines. The tribunal is trying to establish the ownership of the company, which has been linked to Mr Kennedy and Mr Caldwell.
Mr Lawlor described Carrickmines as "a far-off place" on the south side of the city in which he didn't have "the slightest interest". He pointed out that he had voted on the county council against the interests of the owners of the land without even knowing who they were.
Most of yesterday's evidence concentrated on other land transactions in Lucan and Baldoyle in which the tribunal believes Mr Lawlor was involved with Mr Kennedy and Mr Caldwell.
Mr Des O'Neill SC, for the tribunal, said the hallmark of Mr Lawlor's dealings with Mr Kennedy and Mr Caldwell was the absence of documentation standing up his legal entitlement to ownership. Some of the transactions resulted in large sums of money being deposited to Mr Lawlor's offshore bank accounts in Liechtenstein.
On Carrickmines, Mr Lawlor disputed the evidence of two previous witnesses, who said Mr Kennedy had told them of the politician's involvement.
Former lobbyist Mr Frank Dunlop has said Mr Kennedy told him that Mr Lawlor was involved with Paisley Park and had "an interest" in the Carrickmines land.
Mr Kennedy also told him that Mr Lawlor had an interest in underground pipes in Lucan, a surface water sewer on the Newcastle Road and land in Baldoyle, Mr Dunlop told the tribunal last year.
Separately, Mr Frank Finnegan, a consulting architect employed by Mr Kennedy, has told the tribunal he met Mr Lawlor with Mr Kennedy in Leinster House in 1991.
At this meeting, Mr Lawlor advised on Carrickmines and a separate project at Airlie Stud in Lucan, Mr Finnegan said.
Yesterday, Mr Lawlor said he had no involvement with the Carrickmines land except to give advice in the form of "generalised comment" as a member of the county council. He had no consultancy role in Paisley Park "whatsoever".
Later, he disputed the evidence of a former employee of Mr Kennedy's, Mr Jude Campion, who said he saw Mr Lawlor and former assistant Dublin city and county manager Mr George Redmond attend meetings at Mr Kennedy's amusement arcade on Westmoreland Street.
Mr Lawlor conceded that he visited the arcade on Westmoreland Street "two or three times". However, he never met Mr Redmond there and his visits were social ones.
