use strict;

while (<DATA>) {
  chomp();
  my ($first, @rest) = split "<job>";
  print "$first<job>$_\n" for @rest;
}

__DATA__
John Smith 25 May 2003 <job>Manager Clean-up
John Smith 25 May 2003 <job>Manager Clean-up <job>Manager Books
John Smith 25 May 2003 <job>Manager Clean-up <job>Manager Books <job>Manager Acounts

##</code><code>##

John Smith 25 May 2003 <job>Manager Clean-up
John Smith 25 May 2003 <job>Manager Clean-up
John Smith 25 May 2003 <job>Manager Books
John Smith 25 May 2003 <job>Manager Clean-up
John Smith 25 May 2003 <job>Manager Books
John Smith 25 May 2003 <job>Manager Acounts