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/usr/share/horde/nag/templates/.htaccess is in php-horde-nag 4.2.7-1ubuntu1.

This file is owned by root:root, with mode 0o644.

The actual contents of the file can be viewed below.

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<IfModule authz_core_module>
    Require all denied
</IfModule>
<IfModule !authz_core_module>
    Deny from all
</IfModule>