From Perl Programming, 3rd Edition, by Larry Wall, etc, P153. 
/m   Let ^ and $ match next to embedded \n.
/s   Let . match newlines and ignore deprecated $*.

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In reply to Re^3: Substitution inside tags, as 1 line by tel2
in thread Substitution inside tags, as 1 line by tel2

Title:
Use:  <p> text here (a paragraph) </p>
and:  <code> code here </code>
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