IS sanction - child under 3

I have a lone parent client whose IS has been sanctioned for missing a WFI. Her children are aged 4 & 2.

The CPAG handbook makes 2 references to the WFI requirements not applying where the children are very young:

p1058 (Exemptions para) refers to having a child under 1

BUT

p 1103 refers to having a child under 3.

Which is right, please?

Oddly, instead of her IS being reduced, it was stopped completely and her claim has now been closed. I thought it was never supposed to go below 10p per week, to maintain passported benefits. Any ideas why this might be?

P. 1058 refers to Work Focussed Interviews whereas P. 1103 is Work Related Activity.

The Income Support (Work-Related Activity) and Miscellaneous Amendments Regulations 2014 (SI 2014 1097) gives power to sanction lone parents of children aged 3+ 20% of IS for each failure to comply with either WRA or WFI but must not reduce IS to less than 10p. Multiple failures mean multiple 20% deductions as long as 2 weeks or more apart.

She could be sanctioned under different legislation for failing to comply with WFI as they can start when child turns one (sorry, not sure exactly which Act). I am guessing that the 10p has been taken away by mistake or that IS has stopped, coincidentally for another reason, at same time as sanction action taken??