To start the year, something amusing (3)
I believe the answer is:
toy
'something amusing' is the definition.
I can't tell whether this definition defines the answer.
'to start the year' is the wordplay.
'start' says to take the initial letters.
The initial letter of 'year' is 'y'.
'to'+'y'='TOY'
Can you help me to learn more?
(Other definitions for toy that I've seen before include "Trifle with plaything?" , "Small breed" , "Trifle or dally with" , "Doll or teddy, say" , "A child's plaything" .)