The 240s came with 2 different filtering designs. Both are shown in figure 261. The early style was just a strainer (item 25). Later ones used a tandem strainer and filter (items 1 through 5) in place of the older style strainer. The set of item 1 through 5 were available as a package to change from the earlier to the later. It is listed along with figure 261 at the bottom with no reference number. That is the number (374 983 R91) that IH Fan quoted. The filter element (item 4) is part number 375 078 R91.
The filter in your picture looks to me like the filter in the later system. Look very closely at the metal plates on each end of your filter. You will probably be able to find the part number stramped into one end or the other.
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Today's Featured Article - History of the Nuffield Tractor - by Anthony West. The Nuffield tractor story started in early 1945. The British government still reeling from the effects of the war on the economy, approached the Nuffield organization to see if they would design and build an "ALL NEW" British built wheeled tractor, suitable for both British and world farming.
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