The Abstract of the current working draft says:
This specification defines the XML Pointer Language (XPointer),
the language to be used as a fragment identifier for any URI-reference
that locates a resource of Internet media type text/xml or application/xml.
And RFC 2396 states:
The semantics of a fragment identifier is a property of the data
resulting from a retrieval action, regardless of the type of URI used
in the reference. Therefore, the format and interpretation of fragment
identifiers is dependent on the media type [RFC2046] of the retrieval
result.
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