Capitol / Regal
7 Seagate / Gellatly Street

Opened 1956 as the Capitol; 1400 seats. Renamed ABC in 1959. Twinned 1979; later Cannon / MGM / ABC.
Now split into two bar/restaurants. Nothing appears to remain of the interior.
A photo of the place in 1996 when still the ABC is here, courtesy of Norrie Mcnamee.

Archive images below courtesy of 'dusashenka'