The in HTML5 refers to indicating to the web browser about the version of HTML in which the page is created. Neither there is an end tag is not is it case sensitive.

In HTML5, declaration should be the first thing before HTML tag. This is because of all previous version before HTML5 followed Standard Generalized Markup Language (SGML). Because HTML5 does not follow SGML, it does not require references to DTD (Document Type Definition).

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