10. For the purposes of section 48J(1) of the Act, the prescribed time is —
(a)
in the case of any cash transaction referred to in section 48I(1)(a) of the Act, 15 business days after the date on which the cash transaction is entered into; or
(b)
in the case of each of the cash transactions referred to in section 48I(1)(b) of the Act, 15 business days after the date on which all of those cash transactions are entered into.