Complex sentence: The United Kingdom, Ireland, and most other countries do not distinguish between subtitles and closed captions, and use "subtitles" as the general term--the equivalent of "captioning" is usually referred to as "subtitles for the hard of hearing".
Split into simpler sentences: The United Kingdom, Ireland, and most other countries do not distinguish between subtitles and closed captions, and use "subtitles" as the general term. The equivalent of "captioning" is usually referred to as "subtitles for the hard of hearing".