encoding <-> omit-xml-declaration

i have just noticed, that if i have
    <xsl:output method="xml" omit-xml-declaration="yes"/>
i get the output file with no xml declaration (as it should be).

but if i set the encoding attribute on anything different than UTF-8 the
omit-xml-declaration get ignored and i always get the xml declaration at the
beginning of the output file.

could anyone explain me this correlation?

/maia


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