interests,'' the Opposition's Finance spokesman said yesterday.

Shadow Finance Minister Mr. Eugene Cox, who will deliver his Budget reply in the House of Assembly as debate begins this morning, said he would use his speech to expand on the "new beginning'' theme the Progressive Labour Party had used since the October 5 general election.

"One of the directions I think you will see is that we want empowerment of the people,'' Mr. Cox told The Royal Gazette . "We want to give the people the power, and not go along as has been done.

"Sectional interests are being served, as opposed to the interests of the people.'' Tax increases in the Budget delivered last Monday by Finance Minister the Hon.

David Saul "are designed in a way that they impact most harshly on the average Bermudian and those who probably are least able to afford it,'' Mr.

Cox said.

Earlier Mr. Cox said tax increases on tobacco and alcohol were not unexpected, but that land tax, hospital levy and motor vehicle licence fee hikes would "not go down well with the people''.

He also said it was "most unfortunate'' that Dr. Saul lifted the interest rate ceiling and removed the ten percent tax on foreign investment when "there was no mandate for that''.

A "sin of omission'' in the Budget was a lack of provision for training of Bermudians to assume control of the Civil Air Terminal after the US Navy withdrawal slated for September of 1995, he said.