Crossword Genius

Seats in a bank (4)

Ross

I believe the answer is:

tier

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'bank' is the definition.
(thesaurus)

I cannot understand how the rest of the clue works.

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(Other definitions for tier that I've seen before include "Layer, rank" , "Row in theatre" , "Rank - order" , "Rank - row" , "Row, level" .)

I've seen this clue in the Evening Standard.
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