<?php
$qtext = '<TEXTFORMAT LEADING="2"><P ALIGN="LEFT"><FONT FACE="Tahoma" SIZE="14" COLOR="#000000" LETTERSPACING="0" KERNING="0">Which of the following statements is correct regarding use of a residential property?</FONT></P></TEXTFORMAT><TEXTFORMAT LEADING="2"><P ALIGN="LEFT"><FONT FACE="Tahoma" SIZE="14" COLOR="#000000" LETTERSPACING="0" KERNING="0"> I. A legal suite is one that meets current Land Use Bylaws and was built with proper permits</FONT></P></TEXTFORMAT><TEXTFORMAT LEADING="2"><P ALIGN="LEFT"><FONT FACE="Tahoma" SIZE="14" COLOR="#000000" LETTERSPACING="0" KERNING="0"> II. An illegal suite is one that does not meet current Land Use Bylaws and/or was built without proper permits</FONT></P></TEXTFORMAT><TEXTFORMAT LEADING="2"><P ALIGN="LEFT"><FONT FACE="Tahoma" SIZE="14" COLOR="#000000" LETTERSPACING="0" KERNING="0">III. A non-conforming suite is one that does not meet current Land Use Bylaws but did at one time</FONT></P></TEXTFORMAT><TEXTFORMAT LEADING="2"><P ALIGN="LEFT"><FONT FACE="Tahoma" SIZE="14" COLOR="#000000" LETTERSPACING="0" KERNING="0"> IV. A semi-legal suite is one that meets both current and past Land Use Bylaws </FONT></P></TEXTFORMAT>';
$qtext = preg_replace("/<([a-z][a-z0-9]*)[^>]*?(\/?)>/i",'<$1$2>', $qtext);
$qtext = strip_tags($qtext, '<p></p>');
$qtext = str_replace('</P><P>', '<br/>', $qtext);
echo $qtext;
<P>Which of the following statements is correct regarding use of a residential property?<br/> I. A legal suite is one that meets current Land Use Bylaws and was built with proper permits<br/> II. An illegal suite is one that does not meet current Land Use Bylaws and/or was built without proper permits<br/>III. A non-conforming suite is one that does not meet current Land Use Bylaws but did at one time<br/> IV. A semi-legal suite is one that meets both current and past Land Use Bylaws </P>
Output for 8.3.5
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<P>Which of the following statements is correct regarding use of a residential property?<br/> I. A legal suite is one that meets current Land Use Bylaws and was built with proper permits<br/> II. An illegal suite is one that does not meet current Land Use Bylaws and/or was built without proper permits<br/>III. A non-conforming suite is one that does not meet current Land Use Bylaws but did at one time<br/> IV. A semi-legal suite is one that meets both current and past Land Use Bylaws </P>