2.2.16 [XML] Section 4.4, XML Processor Treatment of Entities and References

C0022:

The specification states:

 Reference in Content:
   
 Entity Type Parameter:               Not recognized
 Entity Type Internal General:        Included
 Entity Type External Parsed General: Included if validating
 Entity Type Unparsed:                Forbidden
 Character:                           Included

MSXML3 and MSXML6

Character entity references in content are processed as literal text.