For example is the following line a valid xml
<?xml version=“1.0” encoding=“UTF-8” ?>
It would be very helpful if somebody also able to provide reference for this.
As for the reference, the XML specification is at https://www.w3.org/TR/REC-xml/ and the relevant rule is
[10] AttValue ::=
'"' ([^<&"] | Reference)* '"'
| "'" ([^<&'] | Reference)* "'"