CT interest received - taxable?

Should CT be paid on CT interest received in respect of an amended prior year CT600 which has generated a refund?

Should it be treated in the same way that bank interest received is?

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Yes

thisistibi |
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Yes, except that ...

BKD |
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Thank you for your comments,

neilatkins |

Ok

thisistibi |
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OK

BKD |
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So...

thisistibi |
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Strange though it may seem

BKD |
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But it can apply to larger amounts

Huw Williams |