Please take note of the big red warning in the documentation.
http://php.net/manual/en/control-structures.foreach.php

OK, big red warning is not an excuse. This IS definitely a bug.

When I do foreach($Array AS $VAR) then it should return in var a NEW $VAR instance  in any way, was it used previously or not.

So you want variable references in this particular instance to behave differently from the way they behave in the rest of the language? Not gonna happen.

The problem is that foreach performs differently.

This script:

<?php

$A = new stdClass();
$A->Code = 'one';

$B = new stdClass();
$B->Code = 'two';

$H = [$A, $B];
$C = &$A;

foreach ($H as $C) 
	echo ' '.$C->Code;

?>

Outputs: " one two", even if $C initially was a reference.

BUT this one:

<?php

$A = new stdClass();
$A->Code = 'one';

$B = new stdClass();
$B->Code = 'two';

$H = [$A, $B];

foreach ($H as &$C);

foreach ($H as $C) 
	echo ' '.$C->Code;

?>

Outputs: " one one", Surprise!.

<?php

$A = 'one';

$B = 'two';

$H = [$A, $B];

 foreach ($H as &$C);

foreach ($H as $C) 
echo ' '.$C;

echo "\n$A $B\n" . join(" ", $H);

?>
Is equivalent to
<?php

$A = 'one';

$B = 'two';

$H = [$A, $B];

for($i = 0; $i < count($H); $i++)
{
 $C = &$H[$i];
}

for($i = 0; $i < count($H); $i++)
{
	$C = $H[$i];
	echo ' '.$C;
}

echo "\n$A $B\n" . join(" ", $H);
?>

And is therefore equivalent to:

<?php

$A = 'one';

$B = 'two';

$H = [$A, $B];

$C = &$H[0];
$C = &$H[1];

$C = $H[0];
echo ' '.$C;
$C = $H[1];
echo ' '.$C;

echo "\n$A $B\n" . join(" ", $H);
?>

So with "$C = &$H[1];" $C is set as a reference to the 1st element of H. Then the value of the 0th element of $H is assigned to it (and therefore, by reference, the 1st element of $H). Then the 1st element of $H (which now has the same value as the 0th element) is assigned to it (which has no effect because the 1st element of H already has the same value as the 1st element of H).