Make provision for nice cat aunt took abroad (4,4,7)
I believe the answer is:
take into account
'make provision for' is the definition.
(preparing or allowing for something when planning)
'nice cat aunt took abroad' is the wordplay.
'abroad' indicates an anagram.
'nice'+'cat'+'aunt'+'took'='nicecataunttook'
'nicecataunttook' is an anagram of 'TAKE INTO ACCOUNT'.
(Other definitions for take into account that I've seen before include "Allow for" , "how to increase funds in bank" , "what a bank may do to money" , "Consider" .)