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
.