The most common and most likely answer to this crossword clue is the 7 letter word EXCISES
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More clues leading to the result EXCISES
Buddy explains!

The straight part
We know that "Destroys" is the straight/definition part of the clue. The straight part is often a synonym or definition, in this case destroys = excises.The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.
What does EXCISES mean?
EXCISES noun- A tax charged on goods produced within the country (as opposed to customs duties, charged on goods from outside the country).