Zero per cent tax initially after I fail to declare returns (3,1,3)

Times Cryptic #28793 | 20 Down | 2023-12-22
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I haven't cracked this one yet — but the brilliant team at Times for the Times have:

first letter (initially) of TAX after I + BAT ON (fail to declare) reversed (returns) This has something to do with cricket, and rather than try to explain, I’ll just put this here: https://en.wikipedia.org/wiki/Declaration_and_forfeiture

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