The element <levelledPara> is the equivalent of a headed paragraph and subparagraphs. It can have one or more <levelledPara> elements nested within it and/or one or more <levelledParaAlts> elements. The depth of this structure is unlimited, however, it is recommended to not exceed five levels of depth.When a <levelledPara> or <levelledParaAlts> contain nested <levelledPara> or <levelledParaAlts> children, it is recommended that the occurrence of these children be two or more. It is further recommended that additional levels only be used in a conversion effort, where existing data is authored to such a depth and restructuring of data is not feasible. In these cases, the structure must never exceed eight levels of depth.