It’s a very good seat (3)

I believe the answer is:

pew

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'seat' is the definition.
(pew is a kind of seat)

I don't understand the rest of the clue.

(Other definitions for pew that I've seen before include "Part of flock sitting here" , "Long bench in a church" , "Long church seat" , "Bench-like seat in a church" , "Where some of the flock rest" .)

I've seen this clue in the Evening Standard.

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