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2.1.1 [HTML] Section 5.2.2, Specifying the character encoding

V0001:

The specification states:

To sum up, conforming user agents must observe the following priorities when 
determining a document's character encoding (from highest priority to lowest):

1. An HTTP "charset" parameter in a "Content-Type" field.

2. A META declaration with "http-equiv" set to "Content-Type" and a value set for
 "charset".

3. The charset attribute set on an element that designates an external resource.

Quirks Mode, IE7 Mode, and IE8 Mode (All Versions)

The determination of a document’s character encoding is not based on the charset attribute on the LINK or anchor tag. Instead, it is based on the charset of the retrieved resource.

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