Description:
------------
When using the the declare encoding statement in your php script, you will get an fatal error, when you try to include a subscript with a defined encoding.

This only happens with php5.3.x version that was compiled with '--enable-zend-multibyte'

When i'm using a php5.3.x version WITHOUT '--enable-zend-multibyte', there is no fatal error. And everything works as expected.

Reproduce code:
---------------
i used a php5.3.1 with '--enable-zend-multibyte'

just try to call the index.php binary

index.php file:
<?php
declare(encoding='UTF-8');

namespace marcotest;

require_once('sub.inc.php');

?>


sub.inc.php file:
<?php
declare(encoding='UTF-8');

namespace marcotest;

echo "TEST";
//phpinfo();

?>


Expected result:
----------------
NO FATAL ERROR...
( Same result as WITHOUT '--enable-zend-multibyte' )

Actual result:
--------------
Fatal error: Encoding declaration pragma must be the very first statement in the script in /home/mweber/public_html/sub.inc.php on line 2