Crossword Genius

Tax back that might go into sawmill (5,4)


I believe the answer is:

scots pine

I'm a little stuck...
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Here is my best explanation:

'tax back that might go into sawmill' is the definition.
Although both the answer and definition are singular nouns, I don't see how one could define the other.

'tax back' is the wordplay.
'tax' becomes 'scot' (I've seen this before).
'back' becomes 'spine' ('spine' can be a synonym of 'back').
'scot'+'spine'='SCOTS PINE'


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This clue was last seen in The Independent

(Other definitions for scots pine that I've seen before include "Two-needled conifer of northern Europe", "Kind of 3", "One may provide deal", "Conifer native to Britain", "wood", "Coniferous tree", "It may provide deal" and "Tree common in the Highlands".)

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