$re = '/(?<!^\s*)(?=<GTOL-[A-Z]+>)/m';
$str = '<GTOL-POSI>.010<MOD-MMC>B-C<GTOL-POSI>.002<MOD-FMC>
<GTOL-POSI><MOD-DIAM>.004<MOD-MMC>HC<MOD-MMC><GTOL-POSI>.030<MOD-MMC>D-E<MOD-FMC>
<GTOL-POSI><MOD-DIAM>.005<MOD-MMC>AD-E<MOD-MMC><GTOL-PERP>.001A';
$subst = "\n\n";
$result = preg_replace($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