$re = '~(<ins>(?:[^<]+|<(?!br/|/ins))*)(?<my_br><br/>)(NL:)?((?:[^<]+|<(?!/ins))*</ins>)~';
$str = '<ins> <b>ABC</b> <br/></ins> <br/>
<ins><b>ABC</b></ins><br/><ins><b>ABC</b></ins>';
$subst = "\1\2NL:\4";
$result = preg_replace($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