` `

Usage Recommendation
use it

CLEAR: go past a picture or other object

  inserts a single carriage return. Whereas  indicates the start of a new paragraph,   only implies a carriage return within the same paragraph.   is usually rendered with a single carriage return.

For example, this code:

There once was a man from Nantucket<BR>
Who kept all his dough in a bucket<BR>
His daughter name Nan<BR>
Ran away with a man<BR>
And as for the bucket, Nantucket

produces this

There once was a man from Nantucket
Who kept all his dough in a bucket
His daughter name Nan
Ran away with a man
And as for the bucket, Nantucket

Because   does not start a new paragraph, all the current paragraph attributes stay the same:

<P ALIGN=CENTER>
There once was a man from Nantucket<BR>
Who kept all his dough in a bucket<BR>
His daughter name Nan<BR>
Ran away with a man<BR>
And as for the bucket, Nantucket

produces this

There once was a man from Nantucket
Who kept all his dough in a bucket
His daughter name Nan
Ran away with a man
And as for the bucket, Nantucket

<BR ...>

`<BR ...>`