The Crossword Centre Clue-Writing Competition

CCCWC June competition voters’ comments
 
Clue no. 36: Supermarket accepts two pounds to shred penal code!

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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.Not sure if collop works as a verb; the right half totally escapes me
2.No real clue for SURTAX