$re = '/^(?:<#.*?#>|[^#])*(#.*)?/m';
$str = '-----------------
---MATCH CASES---
------------------------------------------------
$text = "Hello"\\t# Comment after tab
$text+= #Comment without space after hash
Write-Host $text# Comment without space before hash
#Comment line with no whitespaces around\'
Write-Host "Hello"#Comment in the end with no whitespaces around\'
# Comment with whitespaces around \'
# Consecutive comments
# Last line comment without line ending in the end
$text+= #Comment with < inside
$text+= #Comment ending with >
$text+= #Comment with <# inline comment #>
# Normal comment
Write-Host "Comment without text" #
An <# inline comment #> preceding a #comment
An <# inline # comment containing a # #> preceding a #comment
Two <# inline #> comments <# to be #> skipped # comment
--------------------
---NO MATCH CASES---
------------------------------------------------
Write-Host "Hello"
Write-Host "World"
Write-Host "Non-empty line"
$text = "Hello" <# block comment #> + "World"
$text = "Hello" +<#comment#>"World"
<# Block comment in a line #>
Write-Host "Hello world <# Block comment in the end of line #>';
preg_match_all($re, $str, $matches, PREG_SET_ORDER, 0);
// Print the entire match result
var_dump($matches);
Please keep in mind that these code samples are automatically generated and are not guaranteed to work. If you find any syntax errors, feel free to submit a bug report. For a full regex reference for PHP, please visit: http://php.net/manual/en/ref.pcre.php