National Australia Bank yesterday confirmed it had made a provision of £100 million to cover the mis-selling of consumer credit insurance in the UK by Clydesdale Bank.Most of the UK's banking industry is having to make corresponding provisions, after an adverse court ruling concerning the efforts of the British Bankers Association to roll back regulations requiring banks to compensate customers over past sales practices.Like other banks, Clydesdale now needs to implement a system to refund premiums, a process likely to take several months or even longer.The Financial Ombudsman Service said this week that it had received more than 100,000 complaints over the sale of what in Britain is known as payment protection insurance.The ombudsman handled a million inquiries last year, including more than 200,000 disputes.Chief financial ombudsman Natalie Ceeney told The Guardian newspaper this week that "it's been a year of non co-operation from the banks."The outstanding feature of our year was banks contesting PPI complaints all the way, case-by-case."