promises.

Government Finance Minister Grant Gibbons led the charge by pouring scorn on pledges made in the Progressive Labour Party's campaign document.

He said of 96 key issues reviewed by the UBP in the PLP's "New Bermuda'' manifesto, 50 had already been done and 41 were on-going projects.

Of the remaining five items, he said: "The others raise serious questions as to how they will be implemented and paid for.

"What we know from their statements is that they will broaden our tax base, which means raise taxes and that they oppose e-commerce.'' The Minister countered by saying the UBP opposed new taxes and intended to pay for new programmes by expanding the economy.

And he said he was amazed and saddened that the PLP was "back tracking'' on important issues facing the country.

"They admit that they previously supported taxing investment incomes and that it is a valid option but that it is not in their platform, nor, they say is it time to be concerned about these taxes.'' Later Dr. Gibbons lashed Shadow Finance Minister Eugene Cox for plans to finance manifesto promises by adopting what he described as a "draconian'' approach to tax collection.

He claimed the PLP would rather force small businesses to close in order to pay their taxes at a given point in time, rather than the Government method to come to an arrangement with business owners to pay dues in increments.

"We take a different approach, as long as businesses are making the effort to pay we would rather have them in business. That way there is a higher likelihood of taxes being collected.'' St. George's North candidate Kim Swan questioned what the PLP meant by "broadening the tax base''.

He asked whether that would mean taxing gratuities, rental income or savings.

"I think the PLP need to answer these questions clearly and simply for all of us,'' he said. "Under a UBP Government these kinds of taxes will not happen.'' The Press conference also heard from Pembroke East Central candidate Patricia Gordon-Pamplin.

She spoke of policies to protect and enhance job opportunities for women, including e-commerce.

"Our plan is real and it means jobs and opportunities for all of us,'' she said. "I have yet to figure out why the PLP does not support this new road to job security and the creation of new jobs.''