In the case of a trade carried on by an individual which consists of or includes the exploitation of films—

(a) see [section 115]¹ for a restriction on sideways relief if the trade was carried on by the individual as a partner in a firm, and

(b) see section 796 for a charge to income tax if the individual made a loss in the trade (whether carried on alone or as a partner in a firm) for which sideways relief is claimed.