What does the cryptic crossword clue "Nation applying old tax to estate (8)" mean?

The definition is "Nation". The wordplay uses a charade (building blocks). SCOT (synonym="old tax") + LAND (synonym="estate") = SCOTLAND; definition: "Nation" The answer is SCOTLAND.

Nation applying old tax to estate (8)

Times Cryptic #28996 | 8 Down | 2024-08-15 flower

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