Corporation (3)
<span class="explanation-format__ClueExplanation">'<span class="explanation-format__original">corporation</span>' is the definition.<br/ ><span class="explanation-format__explanation">(both can humorously mean belly fat)</span><br/ ><br/ >This is all the clue.<br/ ></span>
(Other definitions for gut that I've seen before include "Part of the alimentary canal" , "Stomach, belly" , "(Remove) intestines" , "Remove innards from" , "Material in part of racket" .)
(Other definitions for tum that I've seen before include "Belly" , "Stomach (informal)" , "Corporation" , "Middle" .)