<META xmlns="http://www.w3.org/2002/01/P3Pv1" xml:lang="en">
  <POLICY-REFERENCES>
    <POLICY-REF about="#policy1">
      <INCLUDE>/*</INCLUDE>
      <COOKIE-INCLUDE/>
    </POLICY-REF>
  </POLICY-REFERENCES>  
  <POLICIES>
    <POLICY discuri="http://www.example.com/disc1" name="policy1">
      . . . 
    </POLICY>
  </POLICIES>
</META>