National Irish Bank will shortly receive a copy of the report from the High Court inspectors investigating overcharging and tax evasion at the bank. This is the final step in a process that has taken almost six years and should see the report finalised by the end of the year.

The High Court heard yesterday that a lack of co-operation from a number of people at risk of having adverse findings made against them in the report had delayed the process.

Mr Justice Kelly said it was "unfortunate" that the two inspectors had not received the kind of co-operation they should have expected. Mr Justice Kelly stressed the delay in producing the inspectors' final report was no fault of the bank's.

The bank would be asked to respond to that draft by the end of September and it was hoped the final report would be completed by the end of this year.

Mr Justice Kelly said he believed it was appropriate, in the public interest, to outline the reason for the delay in open court.

This involved persons who were at risk of adverse findings being notified and given an opportunity, if they desired, to make submissions, call evidence and cross-examine witnesses. The inspectors sent letters to 23 persons outlining their provisional findings and invited the 23 to attend before them, with lawyers if they chose, and respond to these.

Of the 23, one had said he was not making submissions for health reasons. Thirteen had completed their responses and nine had still to present final responses.

The inspectors had engaged in extensive correspondence with lawyers for those nine and dealt with concerns raised. They had arranged for 19 cross-examinations of witnesses and received oral and written submissions.

Following the receipt of some submissions, the inspectors had modified their provisional findings in relation to some persons.

Mr Justice Kelly asked the inspectors to report back to him in early December to indicate how matters stood. He directed that copies of the interim report be sent to the bank and the Director of Corporate Enforcement.

The two inspectors - former Supreme Court judge, Mr John Blayney, and accountant Mr Tom Grace - were appointed by the High Court on the application of the then Tánaiste and Minister for Enterprise and Development, Ms Harney, in March 1998.

Under the order, the inspectors are to report and investigate on the affairs of NIB from 1988 relating to improper charging of interest and fees to the accounts of customers; improper removal of funds from accounts and all steps taken by NIB, its directors and officers, in relation to the charging of such fees and interest or the removal of any funds.

The inspectors are also investigating the books and records of NIB and whether other unlawful or improper practices existed from 1988 or exist "which serve to encourage the evasion of any Revenue or other obligations on the part of the bank or third parties".

Matters relating to National Irish Bank Financial Services, including the effecting of policies of life assurance on behalf of its customers with Clerical Medical International Insurance, are also being investigated.