2.2.6 [P3P1.0:2002] Section 2.4.2, Multiple Languages

C0005:

The specification states:

 Finally, language declarations can be also included directly within P3P XML files: 
 the POLICY, POLICIES, META, and DATASCHEMA elements MAY take an xml:lang attribute 
 to indicate the language of any human-readable fields they contain (xml:lang is 
 normatively defined in section 2.12 of [XML]).

All Document Modes (All Versions)

The xml:lang attribute is ignored, even if it is specified.