1<x xmlns:xi="http://www.w3.org/2001/XInclude">
2 <a>text</a>
3 <xi:include xpointer="xpointer(//b)"/>
4 <xi:include href="404.xml">
5 <xi:fallback>
6 <b>
7 <xi:include xpointer="xpointer(//a)"/>
8 </b>
9 </xi:fallback>
10 </xi:include>
11 <xi:include xpointer="xpointer(//b)"/>
12</x>
13