Front mudguard identification

[Tigerfeet]

Can anyone identify this front mudguard?  I thought it was a C15 item, but it is slightly longer and the radius is bigger - as though it might be for an 18" or 19" wheel. Also the rear bracket is further from the front two brackets

[limeyrob]

It could be a B40. I had a B40 many years ago and I seem to recall it looked like a C15 but but many parts were subtly bigger.  Unlike the vibration which was very un-subtly bigger.