Kind of vehicle used by accountant in Ulster (5)
I believe the answer is:
cavan
'in ulster' is the definition.
(I know that Cavan located in the administrative territorial entity Ulster)
'kind of vehicle used by accountant' is the wordplay.
'kind of vehicle' becomes 'van'.
'used by' says to put letters next to each other.
'accountant' becomes 'CA' (abbreviation for chartered accountant).
'van' put after 'ca' is 'CAVAN'.
(Another definition for cavan that I've seen is " Irish town".)
I've seen this clue in The Irish Times.
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