7.92 nominal use of 'wh'-clauses

When you want to refer to matters which are not certain or definite, or about which a choice has to be made, you can use clauses beginning with a 'wh'-word or 'whether', like the clauses used for reported questions. They can be used after prepositions, and as the subject of verbs such as 'be', 'depend', and 'matter'.

7.93

Structures consisting of a 'wh'-word plus a 'to'-infinitive clause, which refer to a possible course of action, are used after prepositions but not usually as subjects.