CCCWC Christmas Special competition voters’ comments on Clue no. 4

A clue to XMAS Stocking Filler (2 defs. + wordplay).
2 comments refer to this clue (from 2 competitors, 0 others)

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Comments on the clue

1.	Defence can be the objective of masking but can masking itself be equated to defending?
2.	"Ball and chain" is unconvincing for tax (a burden) and the clue makes little sense.