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                    7. Capital user charge 
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                    A capital 
                    user charge rate of 8% has been set by the Government for 
                    2003/04 and represents the opportunity cost of capital invested 
                    in the net assets of the PTA used in the provision of outputs. 
                    The charge is calculated on the net assets adjusted to take 
                    account of exempt assets. Payment was made to the Department 
                    of Treasury and Finance.  
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