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11. The person who makes the declaration must—
(a)be the parent with whom the young child in respect of whom the declaration is being made normally lives, or that parent’s partner;
(b)be in the United Kingdom (within the meaning provided in regulation 12) on the date of the declaration; and
(c)where the young child in respect of whom the declaration is being made is a child in respect of whom an active childcare account under section 17(3) of the Childcare Payments Act 2014(1) is held, be the account-holder (within the meaning of section 15(10) of that Act) for that account.
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