Bill in club brought over (3)
I believe the answer is:
Here is my best explanation:
'bill' is the definition.
(tab is a kind of bill)
'club brought over' is the subsidiary indication.
'club' becomes 'bat' (bat is a kind of club).
'brought over' is a reversal indicator.
'bat' in reverse letter order is 'tab'.
'in' is the link.
(Other definitions for tab that I've seen before include "Tally; flap", "Kind of label for bat", "Small flap - bill", "Tally at bar (colloq.)", "Text indent key", "Restaurant bill", "Label", "Bar tally; small flap", "Bill" and "Tag".)