Simple English definitions for legal terms
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A person of incidence is the person against whom a right is enforceable or a person who owes a legal duty. This term can also include entities such as insurance companies.
For example, if someone is injured in a car accident, the person of incidence would be the driver who caused the accident. The injured person has the right to seek compensation from the person of incidence for their injuries.
Another example would be an insurance company that owes a legal duty to provide coverage to their policyholders. The insurance company would be considered a person of incidence in this case.