1939 Impressed civilian BSA judging by the census number (on the front numberplate).
Have been thinking for 10 minutes what the two "tubes" under his lower arm could have been... But then I noticed that the "tubes" must have been two "pleads" in his greatcoat, waving in front of the rear numberplate! 😂
Yes, Jan the clothing in the back looks really odd. If you zoom in on the 'tubes' you will notice that the rear numberplate carrier has no MT110 fitted, it's just an empty hole.
I try to discover the C number on the plate on the front mudguard but there is another number on the fueltank, never seen two of those numbers on one BSA at the same time.
Below a copy of the back of the photo, it was taken in France. Possibly 1 of the 26 Gold Stars delivered to the War Office indeed.
I look forward to seeing the reverse of the photo when IMGbb sorts itself out !
Is it 47278 on the number plate ? That would fit with an impressed block. I wonder if the serial on the tank is a 'movement' / 'embarkation' number. It should be on the front, but BEF units famously mis-interpreted instructions on markings...or is that a white GHQ arm of service bar on the lower edge of the tank ? BEF serials only went to '231' though so it isn't that but maybe the space was still blank and the movement serial not yet overpainted ?