Cult or special divisions (7)
I believe the answer is:
sectors
'divisions' is the definition.
(I've seen this in another clue)
'cult or special' is the wordplay.
'cult' becomes 'sect' (religious sect).
'special' becomes 'S' (common abbreviation as in Special Air Service).
'sect'+'or'+'s'='SECTORS'
(Other definitions for sectors that I've seen before include "Divisions of a nation's economic operations" , "Branches of enterprise" , "mathematical instruments" .)