Land sold initially to financial institution and then leased to natural person

Circumstances/Transactions:

At the same time as the first transaction the financial institution leases its interest in the land to the natural person for a fixed term in accordance with the lease agreement containing an option for the natural person to purchase the property (the second transaction).

The second transaction is exempt.

Evidence:

1. Digital Duties Form.
2. The duly stamped transfer to the financial institution.
3. The lease agreement containing the option for the natural person to purchase the property.