xsl:next-iteration instruction must not be followed by further instructions,
though it can occur as the last thing in a branch of a conditional. It must appear lexically
xsl:iterate instruction (and not, for example, in a called template
Content: ( xsl:with-param* )
Permitted parent elements: any XSLT element whose content model is sequence-constructor; any literal result element
Element has no attributes
For details see xsl:iterate.