40th Regiment Royal Artillery - "The Lowland Gunners" - is a
Batteries
*6/36 (Arcot) Battery
*137 (Java) Battery
*38 (Seringapatam) Battery
*49 (Inkerman) Battery
References
* [http://www2.army.mod.uk/40regtra/ 40th Regiment Royal Artillery] , army.mod.uk
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