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The LPA 1925 never defines the noun ‘incident’, as in section 1(4)

(4) The estates, interests, and charges which under this section are authorised to subsist or to be conveyed or created at law are (when subsisting or conveyed or created at law) in this Act referred to as “legal estates,” and have the same incidents [emphasis mine] as legal estates subsisting at the commencement of this Act; and the owner of a legal estate is referred to as “an estate owner” and his legal estate is referred to as his estate.

s 44(7)

(7)Where the manorial incidents [emphasis mine] formerly affecting any land have been extinguished

s 77(6)

(6) A covenant implied as aforesaid may be varied or extended by deed, and, as so varied or extended, shall, as far as may be, operate in the like manner, and with all the like incidents [emphasis mine], effects and consequences, as if such variations or extensions were directed in this section to be implied.

s 99(14)

(14) The mortgagor and mortgagee may, by agreement in writing, whether or not contained in the mortgage deed, reserve to or confer on the mortgagor or the mortgagee, or both, any further or other powers of leasing or having reference to leasing; and any further or other powers so reserved or conferred shall be exercisable, as far as may be, as if they were conferred by this Act, and with all the like incidents [emphasis mine], effects, and consequences:

s 139(1)

(1) Where a reversion expectant on a lease of land is surrendered or merged, the estate or interest which as against the lessee for the time being confers the next vested right to the land, shall be deemed the reversion for the purpose of preserving the same incidents [emphasis mine] and obligations as would have affected the original reversion had there been no surrender or merger thereof.

Even if meaning 4b of the OED answers my question, can you link this meaning to the sections above? Can you kindly expound this meaning in your own simple English words? Thanks.

4.b. Law. A privilege, burden, custom, etc. commonly or invariably attaching to an office, estate, or the like.

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The definition cited is actually very good. It is hard to tell what is unclear. The relevant words in American legal English would more often be "servitudes", "encumbrances" and "rights appurtenant to".

For example, suppose that ownership of a parcel of land includes an easement for access that runs with the land. The easement for access would be an incident of ownership of that property. s.1(4) states that the enactment of the Act doesn't change those kinds of rights.

A "manorial incident" in England, which is a very weird place, might be a right to sit in the front pew at the local church, or to receive the first crop of flowers from the gardens of freeholders in the land that used to be part of the manorial estate, most of which have since been extinguished. s 44(7).

An incident of a lease would include the right to collect rent and the right to inspect the premises for violations of the lease. s 99(14)

If there were, for example, a property subject to a life estate which was in turn leased, the rights of the life estate holder when the lease expires and the rights of the remainder interest holder when the lease expires, would be the same. s 139(1)

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