Opposition Leader Mr. Frederick Wade said yesterday.

And PLP Pembroke West Central candidate Mr. Philip Perinchief, who recently spoke in favour of income tax, was "misquoted'' about saying the party was studying such a scheme, Mr. Wade said at a news conference.

"A PLP Government will institute a review of the entire tax system with a view to making the system more equitable and identifying new forms of taxation,'' Mr. Wade said.

But, "we are satisfied that we don't need income tax. First of all, Bermudians don't want it.'' Mr. Wade would not say what new taxes might emerge from the study. "I don't want to say at this stage what these actual items will be, because I don't know what they will be,'' he said.

A review of the tax structure had long been a plank of PLP policy, and "we can state categorically here and now that the scope of any such review will not consider income tax as one of the terms of reference'', Mr. Wade said in a joint statement with Shadow Finance Minister Mr. Eugene Cox.

Health and Social Services Minister the Hon. Quinton Edness accused the PLP on Tuesday of exercising "damage control''.

A candidate spoke the truth about the PLP's plans, but "they want to snow the electorate, they want to fool the electorate'', Mr. Edness said.

The PLP statement said that "to seek to rely on new candidates as the mouthpiece of the party policy, bypassing the conventional route of liaising with the relevant Shadow Minister, is ill-conceived and mischievous at best, and a calculated misrepresentation and deceit of the people of Bermuda, on a more disturbing level''.

"However, we are satisfied that Mr. Perinchief has in fact been misquoted. He has to have been because quite simply there is no such committee in existence presently looking into introducing income tax.'' Mr. Perinchief told a PLP rally on the weekend it was "a myth'' that there was no income tax in Bermuda. "For those who wish to know what the PLP have been discussing in-house, I'll speak with you when I come down from the podium,'' he said.

Based on an interview the next day, The Royal Gazette quoted Mr. Perinchief as saying the party was discussing income tax and working on a new tax scheme that was still in the "embryonic'' stage.

The lawyer and first-time candidate said the party hoped the policy would be ready for an election campaign, "but it depends on when the election is called''.

The report made no mention of a committee.

"Although the PLP have not formally advocated income tax, basically we are discussing what are better ways of distributing the wealth, and just looking at various progressive taxation systems and proportional taxation systems,'' Mr. Perinchief said.

Mr. Perinchief could not be reached for comment yesterday.

Mr. Wade said PLP members were advised to "follow the party line,'' but that the PLP allowed more leeway than in the 1980s, when it was accused of being too rigid.

"Members are allowed some freedom, and we hope that that freedom is kept in what I consider reason,'' he said. Wade to visit Base -- Page 6.