Steve,
Embarrassingly...I don't know. All I know that it is basically linseed oil with some sort of mild drying component to speed up the process. It certainly sinks into the wood and pores as can be seen. I don't think it's a secret mix, maybe the basic oil from Helston gun services down in Devon here in the UK.
Many thanks for the comments guys. Makes me feel like I've done a reasonable job!
Doing this sort of restoration is sometimes a compromise. A new stock on something that is nearly 140 years old is always a compromise. The way that I look at it though is that without it the gun was dead and buried. It needed a lot of TLC and a new piece of wood.
Cheers
T