I have the faintest of grips on encodings. Can anyone spot what I'm doing wrong here? 
#!/usr/bin/perl
use warnings;
use strict;

use Encode;
use HTML::Entities;

my $txt = q{“£”}; # from a windows text file
my $utf8 = decode(q{cp1250}, $txt);
print encode_entities($utf8);

# “Ł” (an L with a stroke)

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In reply to win32 txt (with a £) -> decode -> encode_entities -> L with stroke by wfsp

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