Mr George Redmond's new statement to the tribunal, parts of which were revealed yesterday, contradicts his initial version of events surrounding alleged meetings at Clontarf Castle.
In his first response to Mr James Gogarty's account of a meeting, Mr Redmond said "the meeting described graphically never took place".
Mr Redmond now claims that there were two meetings at Clontarf Castle; one at which Mr Redmond says he introduced Mr Michael Bailey to Mr Gogarty and then left, and a later meeting at which Mr Gogarty paid him £25,000 in cash.
It is understood Mr Redmond's new statement was submitted to the tribunal some time ago.
Statements given to the tribunal by witnesses are not sworn affidavits and so are not, strictly speaking, legal documents. Mr Gogarty is the only witness who has sworn an affidavit.
Other witnesses, such as Mr Redmond, have given voluntary statements. There is no penalty if a witness gives facts in a first statement and later contradicts them.
But the repercussions could lead to difficulties for the witness when he or she is giving evidence in the witness box under oath.
Mr Gogarty's evidence was that there was a meeting at Clontarf Castle attended by himself, Mr Bailey, Mr Frank Reynolds, Mr Joseph Murphy jnr and Mr Redmond, at which Mr Murphy handed Mr Redmond an envelope which Mr Gogarty understood contained £15,000. Mr Gogarty said at that meeting Mr Redmond had said he had stuck his neck out over Turvey House.
Sources close to Mr Redmond have claimed the two statements are not contradictory, as Mr Redmond had denied that a meeting took place as described by Mr Gogarty.