if(/^\%/) {
    my $tag = shift @line;
    my $full = join ' ', @line;
    push @{$outer{$tag}}, $full;
}

##</code><code>##

if(/^\%/) {
    my $full = join ' ', @line[1 .. $#line];
    push @{$outer{$line[0]}}, $full;
}

##</code><code>##

if(/^\%/) {
    push @{$outer{$line[0]}}, join ' ', @line[1 .. $#line];
}

##</code><code>##

push @{$outer{$line[0]}}, join ' ', @line[1 .. $#line] if /^\%/;