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It splits up the levy (5)


I believe the answer is:


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'levy' is the definition.
(I know that tithe is a type of levy)

'it splits up the' is the wordplay.
'it' becomes ''t' (abbreviation. e.g. in 'tis).
'splits up' becomes 'i' (I can't justify this - if you can you should believe this answer much more).

Can you help me to learn more?

(Other definitions for tithe that I've seen before include "property tax" , "Gift of tenth" , "One-tenth; church tax" , "Charge" , "Tenth of income given to church" .)

I've seen this clue in The Globe and Mail.
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