Peter Hodges in "British Military Markings 1939 - 1945" is a bit vague on dates but states "At one time during the early part of the war, the Arm of Service mark took the form of a reversible plate...had the word 'Pass' in white on a khaki background and this aspect was shown in the event of a mechanical breakdown. The arrangement did not survive long and the Arm of Service mark was then painted directly."
Michael D Taylor in the updated version goes on to say that formation and unit serials were painted directly by 1942 but that plates and holders were to be retained until unserviceable. RASC Transport Companies seem to have retained them for longer.
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