2.2.6 [W3C-P3P1.0] Section 2.4.2, Multiple Languages
The specification states:
Finally, language declarations can be also included directly within P3P XML files: the POLICY, POLICIES, META, and DATASCHEMA elements MAY take an xml:lang attribute to indicate the language of any human-readable fields they contain (xml:lang is normatively defined in section 2.12 of [XML]).
All Document Modes (All Versions)
The xml:lang attribute is ignored, even if it is specified.