There is a major overlap between this parameter entity and that for the elements that may occur inside a paragraph (%p-elements;). Inline elements appear only inside a paragraph, while block elements, such as quotes and lists, may appear either within a paragraph or at the same level as a paragraph. This serves a requirement in a repository tag set, since some incoming material will have restricted such elements to only inside a paragraph, some incoming material will have restricted them to only outside a paragraph, and others may allow them in both places. Thus, the Tag Set must allow for them to be in either or both locations.