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79.—(1) Where –
(a)any statutory provision is applied in the manner described in regulation 76(2); or
(b)any statutory provision applies to an SE otherwise than in the manner described in regulation 76(2)
and those statutory provisions are expressed to apply to, or in respect of, a body corporate, an SE, whether or not registered in Northern Ireland, shall be treated for the purposes of the application of those statutory provisions as if it were a body corporate.
(2) Nothing in this regulation has the effect of constituting an SE as a body corporate incorporated in, or formed under the law of, Northern Ireland.
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