On another forum, reference was made two knowledge of two more like this. I wonder if it did not make the manuals as it was, as you say, not treated as a firearm--more a tool. Oddly no markings are reported.
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At Warminster, we have a SMLE/No1 rifle made up in a similar manner. I can't see that featured in the training manuals either. But very interesting none the less
An awful lot of effort went into making up something that doesn't shoot - too much for just a carrying dummy.
I'd guess at either a display piece for a museum diorama using life-sized, dressed menequins, or a vehicle mounted "gun" for use in re-enactments or for static vehicle line ups. the lack of markings would indicate no military use, as we all know how much the military love to stamp stuff. Even things nobody in their right mind would want to pinch.
Movie prop perhaps ?