If you are interested in this engine and the various uses it was put to think the best source of information so far is the book by Pat Ware called The Rolls - Royce B series engine In National Service. This was published about 15 years ago and is hard cover.
 
Do not have a copy to hand however from memory the B40 engine was intended to power the military Land-Rovers. This was a policy decision made during WW2 that to make supply easier they would adopt a standard range of engines which all military vehicles would be powered by. No more different engine from each vehicle manufacturer. Land-Rover was not to be an exception. 
 
Rolls-Royce had designed just such a range of engines prior to WW2 that had never gone into production. Rather than start from scratch and so delay replacement of the worn out vehicle fleet they adopted the product as it was. Hence some of the design features of the engine do not live up to what you would expect for the age. 
 
Some more info can be found here 
RREC - Rolls-Royce Enthusiasts' Club - Clan Foundry Belper