Where, during the day, the old tax people got the cream? (5)
I believe the answer is:
dairy
'where during the day the old tax people got the cream?' is the definition.
Although both the answer and definition are singular nouns, I cannot understand how one could define the other.
'where during the day' is the wordplay.
'where' becomes 'ir' (I can't explain this - if you can you should believe this answer much more).
'during' is an insertion indicator.
'ir' placed inside 'day' is 'DAIRY'.
Can you help me to learn more?
(Other definitions for dairy that I've seen before include "Business supplying milk etc" , "Of foods) made from milk" , "Milk processing room" , "Place for storing milk products" , "Where butter's made" .)