CRYPTIC CROSSWORD

Across

1. Bureaucracy reduced after part-exchange (3,4) 5. Feel bitter about gift not being opened (6) 9. Very old woman’s receiving regular lunch coupon (7) 10. Manual therapy? US has it all over the place (7) 11. Occasionally reveal catch (3) 12. Extravagant Spanish finish plant on shoreline (11) 13. It’s worth having girl back (5) 14. Cook hopes win over first of rivals leads to title (9) 16. Small shoes are designed for small swimmers (3,6) 17. Level playing field (5) 19. Deceptive pair of foreign articles passed (11) 22. The Horse and Hound (3) 23. I forged ornamental iron to support logs (7) 24. Fetch twig (7) 26. Top Irish comic I avoided during races (1-5) 27. Officer one’s seen touring grand German city (7)

Down

1. Nice here - I arrive needing refreshment (7) 2. Twin flags? Not everyone can reach them (6,9) 3. What Etna spews forth finally? (3) 4. Home of eagle unknown in Great Lake (5) 5. Team leases shelters for locals (9) 6. He makes 23s keep quiet around US institute (5) 7. Still resist taking part in recording (15) 8. American gets tense during party row (4-2) 12. A t the end, Charlotte’s given up fight (3-2) 14. Son’s laughter captivated Sally (9) 15. Quick priest blocks Rob (5) 16. Special shackles cause scratches (6) 18. One in DNA unit follows healthy tips for cleanliness (7) 20. Arm reinforcements and raid busy island (5) 21. Cook most of cereal for Greek order (5) 25. Complete a couple of lines (3)