| NOTATALLFUNNY | Reason why one wouldn't split sides - it isn't a laughing matter (3,2,3,5) |
| PRACTICALJOKE | Not in theory a laughing matter? (9,4) |
| BEYONDAJOKE | No longer a laughing matter (6,1,4) |
| ERRORS | Shakespeare made a laughing matter of them (6) |
| ISNOT | "This ___ a laughing matter" |
| NOT | "This is __ a laughing matter!" |
| FUN | A laughing matter |
| ALIBI | Reason why one couldn't have committed a crime |
| AGROUND | A reason why one's unable to sail (7) |
| DIET | Caddie took in this as the reason why one was losing (4) |
| MIGHTASWELL | There's no reason why one shouldn't have the power, too (5,2,4) |
| APOLOGETIC | Describes reason why one would eat humble pie or baked plaice to go? (10) |
| LAMEEXCUSE | Unconvincing reason why one cannot walk? (4,6) |
| BILATERAL | Having two sides, it is seen later in Bali (9) |
| ESTAMINET | Bar exit on both sides, it means drunk can enter (9) |
| COMBONESHAIR | Split sides as groom breaks nose on locks? (4,3'1,4) |
| FACETIOUS | Tending to split sides, grasping end of joke that's mildly funny |
| RASCAL | Mischievous type when about to split sides (6) |
| PORTHOLE | On the side, it usually offers a sea view (8) |
| COMEDIANS | They're responsible for split sides but firm middles (9) |
