Chrise you have to think of a word meaning (loosely IMO) "debt" , then change 2 instances of 3 letters that appear in that word, chop it in two, and you send up with a word that meets the definition perfectly neatly
Thanks Chrise, I am afraid I don't understand how the first word in 19a is a homophone of the first word in the clue (if I have understood the parsing correctly). In fact I would say it means the opposite if you see what I mean!
I enjoyed this. Some well disguised hiddens. Recent participants in Clueless may recognise 25a as an example of a recent word.
17 was also my LOI which it seems it was for many.
Looking up 26a I note it is only in Chambers and Collins in plural form.