12. The determination of the maximum rate must include the lone parent element if—
(a)the claim is a single claim; and
(b)the claimant is responsible for [F1a child or qualifying young person].
Textual Amendments
F1Words in reg. 12 substituted (6.4.2003) by The Working Tax Credit (Entitlement and Maximum Rate) (Amendment) Regulations 2003 (S.I. 2003/701), regs. 1, 11