"Shrinks a big pipe down to a smaller pipe, or fits a smaller pipe to a big one. In my experience, final connections into soil stacks are commonly 40mm, so even in a WC you may need to step up your 32mm from the wash hand basin in order to connect to the outlet. 40mm is the likely size of your bath waste (due to the higher volumes)"
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Review 9 for FloPlast WC38 Universal Compression Waste Reducer White 40mm x 32mm