> Are you sure?  Interestingly the spec states:
> 
> "The value of the encoding attribute provides the value of 
> the encoding parameter to the serialization method. The 
> default value is implementation-defined, but in the case of 
> the xml and xhtml methods it must be either UTF-8 or UTF-16."
                            ^^
"it" here means "the default value". Since that's the subject of the
sentence, I think it's clear enough.

Michael Kay

> 
> (http://www.w3.org/TR/xslt20/#element-output)
> 
> ...which took me a little by surprise - It seems to say that 
> when the output method is xml or xhtml the encoding MUST be 
> either UTF-8 or UTF-16?  Saxon doesn't seem to mind...