Well I see Gliderdad is here. but has not responded But maybe he is on a coffee break.
But anyway.
Since I have never tried a include using the html includes from the control panel.
It looks correct but there is not a path to the file. Meaning it needs to reside in the same location as the ubbscript if you don't have a path.
First thing I would do is test the page with a browser directly.
http://www.YourUrl.com/includes/banner.phpThen where ever it is located you need to edit it to something like.
<?php
include("http://www.YourUrl.com/includes/banner.php");
?>
