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If true convention had been followed it should be a brake master - the plastic extension being a quick and simple way to allow for more brake fluid without going to the larger "Cooper" master cylinder. But as a 'screw' on accessory they were sometimes fitted to both but not really needed on the Clutch - but did/do make filling easier.
I've heard of these, its a brake/clutch master cylinder with an extention housing attached to the filler hole. I believe the plastic extention was available to increase the fluid capacity.