What's seen twice in Tate: outstanding drawing (6)

I believe the answer is:

towing

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'drawing' is the definition.
(towing is a kind of drawing)

'what's seen twice in tate outstanding' is the wordplay.
'what's seen twice in tate' becomes 't' (I am not sure about this - if you are sure you should give a lot more credence to this answer).
'outstanding' becomes 'owing' (an outstanding bill is still owing).
't'+'owing'='TOWING'

Can you help me to learn more?

(Other definitions for towing that I've seen before include "Pulling along (a car)" , "Recovering from breakdown" .)

I've seen this clue in The Independent.

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