#!usr/bin/perl -w
use strict;
use warnings;

open (DATA, "test.txt") || die "Unable to open file: $!"; 
open (OUT, ">testout.txt") || die "Cannot create out file: $!";

my $line = <DATA>;

my $type = substr ($line,0,2); # match first two characters in each line

NEWLINE: while (<DATA>) {

           chomp;  # remove terminating newline

           if ($type eq "10") {   # matches all record 10
               print OUT "\n";
               print OUT "$line\n";
               last if ($type ne "10");
           } # loop adds blank row above record 10
           elsif ($type ne "10") {   # matches all non record 10
               print OUT "$line\n";
               last if ($type eq "10"); 
           }

           next NEWLINE;    # process next line
         } # end while

close (DATA) || die "Unable to close file: $!"; 
close (OUT) || die "Unable to close file: $!";