3 down
Heard
you
and
I
ruled
tax
out
of
order,
had
it
very
easy
(10)
Heard you and I ruled tax out of order, had it very easy (10)
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The definition is at the end of the clue.
How the clue works
The definition is had it very easy. "Heard you" gives U (a homophone of "you"), then "and I" adds I, and these join with RULED TAX — all jumbled together, as signalled by "out of order", to spell LUXURIATED.