$re = '/, ([A-Z.]{12})/';
$str = 'ADDRESS.CITY || \', UK\'\'s\', ADDRESS.CITY || \', US\'\'s\', ADDRESS.CITY || \', UK\'\'s\'';
$subst = "\n \1";
$result = preg_replace($re, $subst, $str);
echo "The result of the substitution is ".$result;
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