xml 1.0 document declaration question.

My Question:
 
An xml v1 declatation:
 
<?xml version="1.0" encoding="UTF-8" ?>
 
does not normally have a closing element </?> or similar.
 
- Does it need a closing element?
 
- If so, what is this element?
 
- Why is that the case?
 
Many Thanks!

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