Tossed this up real quick. Should work fine in notepad++. Make sure to set the global flag (if there is one) and the multiline one.
/^.+(\.[^.]+)$(?=\s*(?:(?!<tag>)[^.])+\1)|^(?!<tag>)[^.]+/gm
You should (most likely) not use the flags and delimiters like I have above. I'm sure you'll figure it out.
Explanation + demo : http://regex101.com/r/lC0lD1