40.—(1) The President may extend any time limit mentioned in these Regulations if in the circumstances—
(a)it would be unreasonable to expect it to be, or to have been, complied with, and
(b)it would be unfair not to extend it.
(2) Where the time prescribed by these Regulations, or specified in any direction given by the President, for taking any step expires on a day which is not a working day, the step must be treated as having been done in time if it is done on the next working day.