Three people arrested in relation to the abduction of Kevin Lunney have been released without charge.
The two men and one woman were released in the early hours of Saturday morning.
A mother and son were among those being questioned since Thursday over the incident in September.
A file will now be prepared for the Director of Public Prosecutions (DPP).
Mr Lunney, an executive of Quinn Industrial Holdings, was attacked as he was driving from work to his home in Kinawley, Co Fermanagh.
The 50-year-old was beaten and tortured by three men in an attack that lasted for about two and a half hours.
He also said he had the letters 'QIH' cut into his chest with a Stanley knife.
Recounting the ordeal earlier this month, Mr Lunney feared he would never see his wife and children again.
He was driven across the border to Co Cavan - to what he described as an "old farmyard space" and taken inside a horse box.
He said the man with the Stanley knife said: 'You know why you're here. It's about QIH and you're going to resign.'
Mr Lunney recounted: "He started to run the Stanley knife under each nail, deep enough so it was sore and painful.
"They poured bleach over my hands, then rubbed them over with a rag really hard."
The kidnappers then stripped Mr Lunney, cutting the clothes from his body and leaving deep cuts on his legs and arms.
They then poured more bleach over the rest of his body and used a rag to rub it into the wounds.
Mr Lunney said he was in excruciating pain: "I was screaming, I think. I don't remember."
The kidnappers then told him they had been watching him, his family and the other Quinn directors.
His leg was hit with what he thinks was a baseball bat or short fence post.
Mr Lunney was then dumped at the side of a road in Co Cavan - 22 miles away from where he was abducted.
Last week, Gardaí and the PSNI launched a cross-border taskforce to investigate the attack and the wider campaign - which included a number of death threats.
The task-force was announced following a series of raids on both sides of the border and in England.
Gardaí searched 12 locations south of the border while the PSNI searched five locations in the North.
Meanwhile, British police searched a home in Derbyshire.
Police said one of the main suspects in the investigation, Irish man Cyril McGuiness, died during that raid.