The Territorial 44th Division was 'Home Counties' - The 'Lowland' division was the Scottish 52nd Division (distinguished by the 'Mountain' title - The 51st 'Highland' Division weren't mountain trained...)
They could well be wearing a later mark of anti-gas eye shield. It was certainly common practice amongst motorcyclists and MT drivers in 1940.
There are plenty of NOS gas eyeshields around but the acetate doesn't seem to have coped well with storage and optically they're pretty dreadful.
I have a pair of the thin-armed 'respirator' spectacles with prescription lenses and they fit quite happily under standard MT goggles.