A preprocessing directive of the form
(that does not match the previous form) is permitted
.  The preprocessing tokens after
include
in the directive are processed just as in normal text
(i.e., each identifier currently defined as a macro name is replaced by its
replacement list of preprocessing tokens)
.  Then, an attempt is made to form a 
preprocessing token (
[lex.header]) from the whitespace and the characters
of the spellings of the resulting sequence of preprocessing tokens;
the treatment of whitespace
is 
implementation-defined
.  If the attempt succeeds, the directive with the so-formed 
is processed as specified for the previous form
.  Otherwise, the program is ill-formed, no diagnostic required
.