Land sold initially to natural person, beneficial interest then transferred to financial institution

Circumstances/Transactions:

At the end of the fixed term the trust is determined with the effect that the beneficial interest in the land reverts to the natural person (the third transaction).

The third transaction is exempt.

Evidence:

1. Digital Duties Form.
2. The lease by the financial institution to the natural person.
3. Evidence from the lender that the transfer is a reversion to the co-purchaser.