The Crossword Centre Clue-Writing Competition

CCCWC June competition voters’ comments
 
Clue no. 11: Company lorry's first to cut off scrap firm that's reduced rate on extra load

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A clue to COLLOP / SURTAX (Right & Left).
2 comments refer to this clue (from 2 competitors, 0 others)

Here is the text

Comments on the clue
1.How does a lorry cut off a firm?
2.Nice attempt but rate for tax is weak