SolvedVWRHS4050 | Fiscal warehouses: Provisional authorisation
From HM Revenue & Customs · VAT Supplies in Warehouse and Fiscal Warehousing
Provisional authorisation may be granted in cases where not all authorisation criteria can immediately be met, but are expected to be within a short period. For example, an intending warehousekeeper may not have secured suitable premises at the time the application is made. Such applicants may be given time to meet the outstanding criteria within a specified deadline. If the condition is not met within the deadline, the provisional authorisation will lapse.