incontinence aids, linen accessories and portable computers, parts and accessories for students.

The Senate will now consider the Customs Tariff Amendment Act 1998 which also allows bonded fuels to be returned to overseas suppliers; money donated to the hospital to be used for the duty free purchase of medical equipment; and agricultural equipment parts plus National Sports Centre building supplies to be brought into the Island duty free.

Finance Minister Grant Gibbons noted that amending the Customs Tariff Act was an annual exercise which reflected current economic climate.

Customs duties on incontinence aids, linens and portable computers were being slashed to ten, six and a half and five percent respectively, he noted.

On the subject of portable computers, he noted that computers were becoming a fundamental part of learning and the portable concept allowed information technology to integrate with the students' daily lives.

Computers would impact on children in the same way television impacted on previous generations, said Dr. Gibbons, but was far better because children could interact with and control the device.

The clause allowing bonded fuel to be returned to its supplier if it was spoiled was to prevent a reoccurrence of a problem which occurred when theBermuda Electric Light Company imported oil and found it to be tainted, he continued.

Agricultural equipment was already duty free and parts were now being made duty free to help out this small business, he said.

Meanwhile, the other provision allowed the hospital to make use of moneys donated to it for the duty free purchase of equipment. Beforehand the equipment itself had to be donated if it was to qualify for the duty free benefits, he pointed out.

And the duty free importation of materials and supplies for the National Sports Centre would relieve a major burden on the taxpayer, said Dr. Gibbons.

Shadow Finance Minister Eugene Cox called the legislation sensible but wondered where duty breaks for other small businessmen such as taxi drivers and fishermen were.

And he asked whether children whose parents were unable to afford portable computers would be deprived or accounted for.

Shadow Minister of Youth and Sport Nelson Bascome said he hoped that the day would come when every household could have a computer.

And he said he hoped benefits received by the hospital would be passed on to the patients.

Government backbencher John Barritt said the lower duties on laptop computers would encourage their increased use.

And his colleague, Youth and Sport Minister Tim Smith , added that the relief offered to the National Sports Centre would encourage deliberate investment in the facility.

Shadow Tourism Minister David Allen said he hoped the amendments would have covered more merchandise sold locally to help retailers.

If they could have more competitive prices, he argued, their sales would go up.

Shadow Minister of Works Stanley Morton called the amendments commendable but said relief should have been extended to anyone wishing to buy a computer.