sch-include.xsl

<?xml version="1.0" encoding="utf-8"?>
<xsl:stylesheet
  version="1.0"
  xmlns:xsl="http://www.w3.org/1999/XSL/Transform"
  xmlns:iso="http://purl.oclc.org/dsdl/schematron"
  >

<xsl:output method="xml"/>

<xsl:template match="/">
  <xsl:apply-templates select="*"/>
</xsl:template>

<xsl:template match="iso:include">
  <xsl:processing-instruction name="DSDL_INCLUDE_START">
  <xsl:value-of select="@href" />
  </xsl:processing-instruction>
  <xsl:apply-templates select="document(@href)"/>
</xsl:template>

<xsl:template match="*">
  <xsl:copy>
  <xsl:apply-templates select="*|@*|text()"/>
  </xsl:copy>
</xsl:template>

<xsl:template match="@*">
  <xsl:copy>
  <xsl:value-of select="text()"/>
  </xsl:copy>
</xsl:template>

</xsl:stylesheet>