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

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.

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.