Not a horse but a girl backs it (3)
I believe the answer is:
yak
'it' is the definition.
The definition suggests a singular noun which matches the answer.
I don't understand the rest of the clue.
Can you help me to learn more?
(Other definitions for yak that I've seen before include "Himalayan bovine" , "Long-haired ox of SE Asia" , "Gossip (sl)" , "Talk incessantly" , "Blabber" .)