This is to encourage new biotherapeutic research in Ireland
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William McAteer, the former finance director at Anglo Irish Bank, was released this morning from Irishtown Garda Station without charge.
The Gardai said a file would be prepared and forwarded to the Director of Public Prosecutions.
McAteer was arrested from his home yesterday morning in relation to an ongoing investigation into alleged financial irregularities at the bank.
McAteer was previously arrested in relation to the same investigation by the Garda Bureau of Fraud in March 2010.