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It goes on what's left to pay for public services? (11,3)

Ross

I believe the answer is:

inheritance tax

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'it goes on what's left to pay for public services?' is the definition.
The definition suggests a singular noun which matches the answer.

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(Other definitions for inheritance tax that I've seen before include "Levy on dead person's estate" , "Levy on late distribution" .)

I've seen this clue in The Times.
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