+Resolves relative links using @var{URL} as the point of reference,
+when reading links from an HTML file specified via the
+@samp{-i}/@samp{--input-file} option (together with
+@samp{--force-html}, or when the input file was fetched remotely from
+a server describing it as @sc{html}). This is equivalent to the
+presence of a @code{BASE} tag in the @sc{html} input file, with
+@var{URL} as the value for the @code{href} attribute.
+
+For instance, if you specify @samp{http://foo/bar/a.html} for
+@var{URL}, and Wget reads @samp{../baz/b.html} from the input file, it
+would be resolved to @samp{http://foo/baz/b.html}.