This is a British MKII made by the company F&L in the year 1941.
Based on the color I think this helmet has been re-used by The Netherland BB "Bescherming Bevolking"
F&L = Fisher & Ludlow LTD of Birmingham UK.
Found on Wikipedia:
Fisher and Ludlow was a British car body manufacturing company based in Castle Bromwich, Birmingham.
It was acquired by the British Motor Corporation (BMC) in 1953. After the merger of BMC and Pressed Steel Company (PSC) in 1966, and the formation of the British Leyland Motor Corporation (BLMC) in 1968, the Fisher & Ludlow business was merged with the PSC business to form Pressed Steel Fisher under BLMC.
Some history on this company can be found on: https://www.gracesguide.co.uk/Fisher_and_Ludlow