Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: Estate Duty Ordinance | Statement: [Inland Revenue Department of Hong Kong, follows, Estate Duty Ordinance]

Target entity: Estate Duty Ordinance
Context triple: [Inland Revenue Department of Hong Kong, follows, Estate Duty Ordinance]

• A. Transfer of Property Act 1882
  The Transfer of Property Act 1882 is an Indian statute that systematically governs the transfer of immovable and certain movable property between living persons, laying down key principles of property rights and transactions.
• B. Crown Estate Act 1961
  The Crown Estate Act 1961 is a UK statute that modernised and set out the legal framework for managing the Crown Estate’s land and property portfolio on a commercial basis for the benefit of the public finances.
• C. Per Centum Limit Act of 1921
  The Per Centum Limit Act of 1921 was a U.S. federal immigration law that imposed the first numerical limits and nationality-based quotas on immigration, sharply restricting the number of newcomers allowed into the country.
• D. Property (Relationships) Act 1976
  The Property (Relationships) Act 1976 is New Zealand legislation that governs how property is divided between partners when a marriage, civil union, or de facto relationship ends.
• E. Crown Lands Acts
  The Crown Lands Acts are a series of United Kingdom statutes that regulate the management, ownership, and revenues of land and property held by the Crown.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Entity: Estate Duty Ordinance
Triple: [Inland Revenue Department of Hong Kong, follows, Estate Duty Ordinance]

The Estate Duty Ordinance is a former Hong Kong law that governed the taxation of estates upon death, setting out the rules and procedures for levying estate duty.

Target entity: Estate Duty Ordinance
Target entity description: The Estate Duty Ordinance is a former Hong Kong law that governed the taxation of estates upon death, setting out the rules and procedures for levying estate duty.

• A. Transfer of Property Act 1882
  The Transfer of Property Act 1882 is an Indian statute that systematically governs the transfer of immovable and certain movable property between living persons, laying down key principles of property rights and transactions.
• B. Crown Estate Act 1961
  The Crown Estate Act 1961 is a UK statute that modernised and set out the legal framework for managing the Crown Estate’s land and property portfolio on a commercial basis for the benefit of the public finances.
• C. Per Centum Limit Act of 1921
  The Per Centum Limit Act of 1921 was a U.S. federal immigration law that imposed the first numerical limits and nationality-based quotas on immigration, sharply restricting the number of newcomers allowed into the country.
• D. Property (Relationships) Act 1976
  The Property (Relationships) Act 1976 is New Zealand legislation that governs how property is divided between partners when a marriage, civil union, or de facto relationship ends.
• E. Crown Lands Acts
  The Crown Lands Acts are a series of United Kingdom statutes that regulate the management, ownership, and revenues of land and property held by the Crown.
• F. None of above. chosen