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Lower Tamar Lake is located on the Devon-Cornwall border, in England, near Alfardisworthy.
Map of Lower Tamar Lake, United Kingdom
It was constructed in the 1820s to supply water to the Bude Canal. It is now a nature reserve.
The reservoir has been formed by damming the River Tamar. To the north (upstream) is the newer Upper Tamar Lake, a reservoir used for public water supply.
The county boundary originally ran along the (natural) route of the River Tamar, but was re-aligned along a (now disused) re-routing of the river to the reservoir's west side, placing the lake in Devon.
References
Lower Tamar Lake Wikipedia(Text) CC BY-SA