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\n marks the line breaks):
Deliver <b>before 10:00</b> & call on arrival, is written as <Comments><![CDATA[Deliver <b>before 10:00</b> & call on arrival]]></Comments> with the default settings. With Disable cData wrapping on, the same value becomes <Comments>Deliver <b>before 10:00</b> & call on arrival</Comments>.