[name]
Late use of =encoding

[input]
=pod

=head1 NAME

This is the first ascii text

=encoding utf8

=over 4

=item ⇒This is the first non-ascii text⇐

This is the second ascii text

=back

=cut

[output]
NAME
    This is the first ascii text

    ⇒This is the first non-ascii text⇐
        This is the second ascii text