Denial that evidence was contradictory

Savings account:Taoiseach Bertie Ahern has denied contradicting his own evidence to the tribunal on the issue of when he opened a special savings account (SSA) in Allied Irish Bank.

The tribunal had heard that Mr Ahern opened an account in AIB O'Connell Street some time in December 1993 with the assistance of bank official Philip Murphy.

The date on a declaration form required to open the account was December 23rd, but this appeared to have been written over the 14th, the tribunal was told. And bank documents showed that Mr Ahern lodged £22,500 in the account on December 30th.

Mr O'Neill had suggested on Thursday that the confusion around the dates might be significant because it could mean that Mr Ahern had taken out a "back-to-back" bank loan and then "acquired" money from his friends to cover it.

In evidence on Thursday, Mr Ahern had told the tribunal that he opened the special savings account on the same day that he applied for a loan to the AIB, on December 23rd.

However, counsel for the tribunal Des O'Neill SC said that last Thursday was the first time the Taoiseach had suggested he had carried out both pieces of business on the same day.

He said the date of December 23rd was never mentioned by the Taoiseach until after the declaration form he signed came to light, when it was sent to the tribunal by the bank in November this year.

"In your exchanges with the tribunal, there was no reference to the fact that the SSA account had been discussed at the first meeting with Mr Murphy . . . on December 23rd . . . do you accept that?" he asked.

"To the best of my recollection . . . I stated that I mentioned that at Christmas," Mr Ahern replied.

Mr O'Neill read into the record details of a private interview with Mr Ahern in April 2007, in which Mr Ahern said he was in the O'Connell Street branch "a few times" and that the decision to open the SSA account was made on the same day that he lodged the money.

"The clear indication given is that the first indication of an SSA account . . . as appropriate was raised at the meeting when the £22,000 was to be lodged," Mr O'Neill said.

Mr Ahern said he didn't think so. He said he did not have any recollection of going into the bank on December 30th, but he did go in and he believed he did not have a meeting with Mr Murphy at that time, but simply lodged the money.

Mr Ahern said that he had the meeting with Mr Murphy on the 23rd and it was at that meeting that his savings, the special savings account and the loan were discussed.

He said he did not remember the specific detail of the discussion about the SSA, but "was trying to follow the logic".

"I didn't know until recently that the form was signed on that day," he said.

Tribunal chairman Judge Alan Mahon asked Mr Ahern if it was his evidence that he had been referring to December 23rd when he mentioned "Christmas" in private interview to the tribunal.

Mr Ahern said that was correct. He also said he did not want to "raise the temperature", but wanted to point out that Mr O'Neill was raising evidence without "showing all of the other bits".

Mr O'Neill also read into the record evidence given to the tribunal by Mr Murphy.

The banker had been asked if the question of the special savings account had been discussed at the same time as the loan. Mr Murphy had said it had not. He had also said there was no security for the loan.

And he said Mr Ahern did not tell him he had £50,000 in savings at the time he drew down the loan.

"He [ Mr Murphy] didn't make any reference to you having gone in to do two pieces of business on the same day," Mr O'Neill said.

Mr Ahern reiterated that he only remembered the meeting and discussion of December 23rd with Mr Murphy.