7. Regulation 26 shall apply in relation to a recipient to whom—U.K.
(a)an SCE registered in Northern Ireland, or a subsidiary of such an SCE;
(b)a participating individual resident in Northern Ireland; or
(c)a participating legal entity or concerned subsidiary with its registered office (or principal place of business if not a body corporate) in Northern Ireland
has entrusted information or documents as if the reference to the CAC were a reference to the Industrial Court.