It is a Lee-Enfield rifle.
+1; it looks like a L-E No4 (number four) with the front sight ears, original stock, handguards, and the barrel bands removed.
According to "The British Enfield Rifle - Volume 2" by Charles Stratton, the "N67" marking on the cocking piece indicates that the part (but not the rest of the rifle) was made by the Singer Mfg. Co. Ltd. in Clydebank, Scotland. The "MkII" marking indicates that it's the second version of this part- slab-sided with vertical grasping grooves instead of a round knob.
The book indicates that the "JB" serial number prefix was assigned to the Royal Ordnance Factory (ROF) in Fazakerly, England. The appendix does not precisely reveal what year this prefix was used, but the surrounding "HC" & "KA" prefixes were used during 1943.
The 3 major "mark" variations of the No4 rifle are the MkI, MkI* (spoken "mark one star"), and the Mk2. (The Mk2 uses an Arabic "2" rather than the Roman numerals found on earlier Lee-Enfields.) A 1943 ROF Fazakerly rifle should be a MkI. On the MkI and MkI*, the trigger is mounted on the trigger guard; on the Mk2, it is mounted on the receiver in response to complaints that the MkI's trigger pull would change as humidity made the stock shrink and swell (the trigger guard is mounted to the receiver with screws that go through the stock). On the MkI and Mk2, the bolt is removed by depressing a spring-loaded bolt head catch in the receiver and releasing it as the bolt head passes over it. The MkI* is a wartime-expedient version with a simple cutout in the bolt head guide groove rather than a separate catch; the bolt head is simply pried upwards through the cutout. However, AFAIK most if not all MkI* rifles were made in the USA and Canada.
Oh yeah- the rifle is presumably chambered in .303 British.