2.1.192 Part 1 Section 17.5.1.9, smartTag (Inline-Level Smart Tag)

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For additional notes that apply to this portion of the standard, please see the notes for oMath, §22.1.2.77(c).

a.   The standard states that the element attribute can contain any string value.

Word only allows values for this attribute that conform to the xsd:NCName datatype.