In the first image, it looks like an error in the catalog. Perhaps the 2nd 1940 was meant to be proof, as well? In the second image, the difference is between the H mintmark for the Heaton mint and the KN for the King's Norton mint.
The print in the 1940 Penny may indicate a error or variety because of the words "inc above" in the mintage column. What book is this out of?