If the parse attribute of the include element is set to 'xml', the included file (or its fragment) will be parsed (and included) as XML. This will give exactly the same result as in previous example.

    <a> 
     <xi:include href="b.xml" parse="xml"
      xmlns:xi="http://www.w3.org/2001/XInclude"/>
    </a>
   

				<b/>
			

    <a>
     <b/>
    </a>