 As part of the Cardwell Reforms of the 1870s, where single-battalion regiments were linked together to share a single depot and recruiting district in the United Kingdom, the 40th was linked with the 82nd Regiment of Foot (Prince of Wales's Volunteers), and assigned to district no.14 at Peninsula Barracks, Warrington.On 1 July 1881 the Childers Reforms came into effect and the regiment amalgamated with the 82nd Regiment of Foot (Prince of Wales's Volunteers) to form the Prince of Wales's Volunteers (South Lancashire Regiment).