The hon. Member for Somerton and Frome (Mr. Heath) chose three themes: mismanagement, referring to IT disasters, which cropped up several times during the debate, misguided application of policy, in particular the Qinetiq project, and fraud and the Crisis in the Tax Credit System.

He praised the impact of the PAC's report on the Office of Fair Trading and noted the constructive response to the PAC's criticisms and the increase in activity that they triggered, but he - likethe hon. Member for Somerton and Frome(Mr. Heath) and others - expressed concern about the Crisis in the Tax Credits System.