"You can make individual lines explicit with the <L> element, which contains the text of the line in the same way that <P> contains the text of the paragraph.
<P>
<L>22 The Avenue,
<L>Harrow,
<L>London, NW1 5ER
An alternative is the <BR> element which acts as a forced line break.
<P>22 The Avenue,<BR>
Harrow,<BR>
London, NW1 5ER
The <L> element is useful when you want to name each line, e.g. <L ID="L23">. You may also want to disable word wrap for the current paragraph, as in <P WRAP=OFF>." (HTML+)
