Levy that makes part-time soldiers cross (3)
I believe the answer is:
tax
'levy' is the definition.
(I know that tax is a type of levy)
'part-time soldiers cross' is the wordplay.
'part-time soldiers' becomes 'ta' (abbreviation for Territorial Army. I am not sure about the 'part-time' bit.).
'cross' becomes 'x' (X is cross-shaped).
'ta'+'x'='TAX'
'that makes' acts as a link.
Can you help me to learn more?
(Other definitions for tax that I've seen before include "State levy" , "Impost" , "Impose levy or burden on" , "VAT, for instance" , "Levy for public purposes" .)