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The charset attribute of the link element is marked as obsolete, but in practice implementations do use it to determine the encoding of a stylesheet. See also https://www.w3.org/Bugs/Public/show_bug.cgi?id=14703#c20 about defining in the HTML spec how that attribute and the encoding of the document participate in determining the encoding of a stylesheet. Test case: data:text/html;charset=latin2,<link%20rel=stylesheet%20href=http://test.csswg.org/suites/css2.1/20110323/html4/support/none.css><span%20class=&%23258;&%23733;&%23258;&%23164;&%23258;&%23168>Test (The above misinterprets a stylesheet as ISO-8859-2, with a class name set to the corresponding mojibake. Green means that the HTML document’s encoding is used for CSS.)
Checked in as WHATWG revision r8391. Check-in comment: Define how <link charset> works. http://html5.org/tools/web-apps-tracker?from=8390&to=8391