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Levy that makes part-time soldiers cross (3)

Ross

I believe the answer is:

tax

I'm a little stuck... Click here to teach me more about this clue!

'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" .)

I've seen this clue in the Evening Standard.
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