I think it's demolition charges (I've already had someone tell me the fuses are probably instantaneous fuse which is orange...
)
The MG is a Hotchkiss M1914 fed with strips from the last war.
That is testament to the number or iterations I went through to get the gunner and 'tanker' arms right!
The photo might be 1943 so after the raid but it's definitely Dieppe. Ill have a mooch about on Google Street view see it that wall is still there... You never know!
I reckon they have placed the tank with the rear towards the enemy to provide a bit more protection with the engine block. They may well have filled the engine bay with rubble too.
There was an FT buried in concrete on the end of the beach so I'll do that at some point too...