In 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 M1Town 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 M2Local Government Act 1972.”