A meta element with a http-equiv attribute whose value is "content-type" and which has an accompanying content attribute and value represents a character encoding declaration.
The meta element is a void element. A meta element must have a start tag but must not have an end tag.
A meta element in the encoding declaration state may be used in a document in the HTML syntax, but it must not be used in a document in the XML syntax.
There must not be more than one meta element in the encoding declaration state per document.
If a document contains a meta element in the encoding declaration state, then the document must not contain a meta element with a charset attribute.
A meta element with a http-equiv attribute whose value is "content-type" and which has an accompanying content attribute and value is said to be in the encoding declaration state.