Goes towards the opposite end from tails (5)
I believe the answer is:
heads
'goes' is the definition.
The definition and answer can be both acts as well as being plural nouns.
Perhaps there's an association between them I don't understand?
I don't understand the remainder of the clue.
Can you help me to learn more?
(Other definitions for heads that I've seen before include "School principals" , "Ship's latrine; addicts" , "Chiefs" , "Goes for" , "Obverse of a coin" .)