/lib/udev/rules.d/95-udev-late.rules is in udev 175-0ubuntu9.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | # do not edit this file, it will be overwritten on update
# run a command on remove events
ACTION=="remove", ENV{REMOVE_CMD}!="", RUN+="$env{REMOVE_CMD}"
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