CREATE TABLE table_50973 ("Tie no" CLOB, "Home team" CLOB, "Score" CLOB, "Away team" CLOB, "Attendance" CLOB)

On what day was the attendance that had a Tie value of 40?
SELECT "Attendance" FROM table_50973 WHERE "Tie no" = '40'
SELECT "Attendance" FROM "table_50973" WHERE "Tie no" = '40'