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6In section 35 of that Act (definition of “special items”), at the end add—
“(4)Subsection (2) above shall have effect in relation to a Welsh county council or county borough council as if for paragraphs (b) and (c) there were substituted—
“(b)any expenses incurred by a billing authority and arising in connection with property which it holds in trust for a part of its area are its special expenses;
(c)any expenses incurred by a billing authority which relate to a part of its area and which are of the same kind as expenses which—
(i)relate to another part of its area; and
(ii)are to be met out of property held in trust for that part;
are its special expenses;”.
(5)Expenses of a billing authority are not to be treated as its special expenses for the purposes of subsection (1) above if they are expenses of meeting a levy issued to it by, or anticipated by it from—
(a)a Welsh joint planning board constituted under section 2(1B) of the [1990 c. 8.] Town and Country Planning Act 1990 for a united district which comprises or includes the whole or part of the area of a National Park; or
(b)a special planning board constituted under paragraph 3A of Schedule 17 to the [1972 c. 70.] Local Government Act 1972.”
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