Various ways you can do it.
Easiest and what I'd do is 2 x slip couplings, 1 x 135° elbow and a length of pipe.
Edit... Just seen it's 2 sizes so you'll need...
32mm slip coupling
Bit of 32mm pipe,
32-40mm reducer,
40mm 135° elbow,
Bit of 40mm pipe,
40mm slip coupling.
You make a normal...