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push(@incl,"&CreateLogInForm(\$page,\$error)");

foreach $incl (@incl) {
  $page .= eval $incl;
}

push(@incl, sub { &CreateLogInForm($page,$error) });

foreach $incl (@incl) {
  $page .= &$incl;
}

{
  my $page  = 'abc';
...
  my $error = 'pqr';
  $page .= eval $incl;   # Uses 'mno' and 'pqr'
}

{
  my $page  = 'abc';
...
  my $error = 'pqr';
  $page .= &$incl;   # Uses 'ghi' and 'jkl'
}