> To clarify: the syntax for a "text declaration" is exactly the same as
> an XML declaration e.g.:

more or less. they have overlapping syntaxes. (I could have mentioned
that but it would have spoiled the look of my answer)

a text declaration can't have a standalone "attribute" but must have an
encoding "attribute" 
an XML declaration is allowed not to have an encoding "attribute"

Otherwise they are the same.

David

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