A. EMAIL* ORATE = AMELIORATE <better>
B. <Islander> BAHRAINI = BAH "RAINY"
C. ←S EMU← after COST = COSTUMES <outfits>
D. <behind> DERRIERE = "DERRY AIR"
E. P inside TAXES* = EXPATS <citizens overseas>
F. <escape> FLIGHT = FIGHT outside L
G. <small vehicle> GO-KART = G OK ART
H. <state capital> HONOLUL = (L U + L) inside HONOU[-r]
I. <US state> IOWA = ←OI← + WA
J. JUS_ QUA _U_ BOUT IS _T _E = JUSQU'AUBOUTISTE <I'll fight to the bitter end>
K. ⭯NICK⭯ + KERB + ←DEREK + CO← = KNICKERBOCKERED <dressed in baggy trousers>
L. ←A FOOL← + H = LOOFAH <sponge>
M. <many> MULTIPLE = "MULL TIPPLE"
N. NUN E_ (A TON) = NUNEATON <Warwickshire town>
O. SUNROOF* outside ALL = ON ALL FOURS <at a crawl?>
P. (PERHAPS A)* ED = PEAR-SHAPED <wrong>
Q. QUERY outside _ACK_ = QUACKERY <medical fraud>
R. _R I FF = RIFF <bit of music>
S. S + TAG = STAG <solo>
T. (I RESTATE)* = TREATISE <dissertation>
U. <remove> UPROOT = U + ROO inside PT
V. <scoundrel> VARLET = TRAVEL*
W. <sound of fast movement> WHOOSH = _H_ after WHOOS
X. EXTRA* D_ = X-RATED <unsuitable for children>
Y. YAK outside N = YANK <American>
Z. ←I GO + LO OZ← + CAL = ZOOLOGICAL <concerning fauna>