m/(&(?:(?:#x[\da-f]+)|(?:#\d+)|(?:[a-z]+));)/i

##</code><code>##

Purus Accumsan Felis &#8240; Maecenas Nibh &theta; Eget Phasellus & Mi Amet.  Odio Amet && Purus.  Mi Ullamcorper Lorem Eget Nibh.

http://www.example.com/?name=John&residence=Vatican+City&job=Pope

##</code><code>##

Purus Accumsan Felis &#8240; Maecenas Nibh &theta; Eget Phasellus &amp; Mi Amet.  Odio Amet &amp;&amp; Purus.  Mi Ullamcorper Lorem Eget Nibh.

http://www.example.com/?name=John&amp;residence=Vatican+City&amp;job=Pope