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Happy New Year to all. Again I have problems with 4-letter words!
24 Across: Some mainsheets... ins? Can't be insh surely?
28 Across: ...badly cut S?I?
Brain not quite prepared for 2017...

Happy New Year
24A is indeed INSH as part of MAINSHEETS
28A is SHIN a cut of beef and an anagram of 24A

Thanks, clueless. On this showing, I should be called clueless. Too twisted for my own good. Myops strikes again...

Incidentally, Insh and Shin are also both lochs, as are most of the 4-letter answers this week.

Re lochs & 2d from previous there is a lough mask in Co Mayo.

Well spotted! I had INSP (International Network of Street Papers) & SNIP (an anagram).

The plot thickens!

2d Looks like it will be a guess.

Thanks all for this discussion. Have made my 2 Down guess and finished the lot. off to the post!

2d Film like movie not film.
Gone with Mask. As pointed out it is a film, but also in filming a movie, a matte or mask is used to "not film" parts of scene.
Lough Mask fits in nicely with theme too.