# If you'd like to omit non-matching lines from the result; add ';d' to the end of the expression.
sed -E 's/SET(.*?)WHERE/WHERE/gms;t' <<< "UPDATE pass
SET stato = -3, descr_stato = 'Scartata' WHERE pratica = '1458'
AND stato = 0
AND anno IN (2016, 2017, 2018);
UPDATE pass
SET stato = -3, descr_stato = 'Scartata'
WHERE pratica = '2383' AND stato = 0 AND anno IN (2020);"
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 SED, please visit: https://www.gnu.org/software/sed/manual/html_node/The-_0022s_0022-Command.html