Hi Ronan
The 40th Regiment were the South Lancashire Regiment, formed in 1881 from the 40th and 82nd Regiments. The Border Regiment was formed from the 34th and 55th Regiments.
The Depot for the Border Regiment was Carlisle. So it looks as if he transferred from 40th Regiment to the Border Regiment. Does that fit in with the regiments on the children’s birth certificates – ie the references to 40th Regiment comes before references to the Border Regiment?
Ken