From the BBC ..
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From Friday 10 December, face coverings will be mandatory for most indoor public venues including places of worship, theatres and cinemas, as well as in shops and on public transport.
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Masks will still not be needed in hospitality settings such as pubs or restaurants, nor in venues where it is "not practical to wear them" (for instance, where exercise or singing takes place).
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Cinemas are a bit of an oddity since you eat and drink while watching the film, so its not practical at that point.
So I guess it would just be inside the building, before you sit down for the film.
(The same possibly for theatres as well ?)