Land sold initially to a financial institution and then re-sold to a natural person

Circumstances/Transactions:

At the same time as the first transaction the financial institution and the natural person enter into a contract of sale and the financial institution transfers the property to the natural person for a determined consideration (the second transaction).

The second transaction is exempt.

Evidence:

1. Digital Duties Form.
2. The transfer from the financial institution to the natural person.
3. A copy of the duly stamped transfer to the transferor.
4. The contract of sale between the financial institution and the person.
5. Evidence documenting that the natural person was acting as agent for the financial institution.
6. The agreement made between the natural person and the financial institution.