8 down
Tax
bill
came
at
last
–
virtually
cleared
out
(4)
Tax bill came at last – virtually cleared out (4)
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The definition is at the beginning of the clue.
How the clue works
The definition is Tax, meaning a levy imposed. The last letters of "bill came" (signalled by "at last") give L and E, then "virtually" is "cleared out" of its inner letters to leave the outer pair VY, forming LEVY.