The Court of Appeal has ordered a retrial for Anglo Irish Bank's former chief operations officer Tiarnan O'Mahoney following the quashing of his conviction last month.

Mr O'Mahoney will go on trial later this year in October.

Mr O'Mahoney, 56, of Glen Pines, Enniskerry, Co Wicklow along with Bernard Daly, 67, of Collins Avenue, Whitehall, Dublin had denied knowingly furnishing false information and conspiring to defraud the Revenue as well as conspiring to have accounts deleted from the bank's internal system.

Having been found guilty by a jury at Dublin Circuit Criminal Court, Judge Patrick McCartan jailed Mr O'Mahoney for three years and Mr Daly for two years in July 2015.

The Court of Appeal quashed the former executives' convictions last March on several grounds including the wrongful admission of a substantial number of documents and that the furnishing of false information charge was not commenced within the ten-year time limit.

The case returned to the Court of Appeal to determine whether Mr O'Mahoney should face a retrial on the alleged conspiracy offences and to hear arguments on the question of legal costs for both former Anglo officials.

Mr Justice George Birmingham said that ordinarily where a conviction has been quashed and quashed because of matters at trial that are capable of being remedied, justice would lean toward a retrial.

Ordering a retrial for Mr O'Mahoney, Mr Justice Birmingham said there were no particular circumstances in this case that would require or justify a departure from the norm.

On the question of legal costs for Mr O'Mahoney, who has not been on legal aid, the court heard, Mr Justice Birmingham said the court would award costs for the appeal and ancillary applications.

However, no costs were awarded for the original trial and the question of costs for any retrial of Mr O'Mahoney was reserved.