/etc/profile.d/bash_completion.sh is in bash-completion 1:2.8-1ubuntu1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15  | # Check for interactive bash and that we haven't already been sourced.
if [ -n "${BASH_VERSION-}" -a -n "${PS1-}" -a -z "${BASH_COMPLETION_VERSINFO-}" ]; then
    # Check for recent enough version of bash.
    if [ ${BASH_VERSINFO[0]} -gt 4 ] || \
       [ ${BASH_VERSINFO[0]} -eq 4 -a ${BASH_VERSINFO[1]} -ge 1 ]; then
        [ -r "${XDG_CONFIG_HOME:-$HOME/.config}/bash_completion" ] && \
            . "${XDG_CONFIG_HOME:-$HOME/.config}/bash_completion"
        if shopt -q progcomp && [ -r /usr/share/bash-completion/bash_completion ]; then
            # Source completion code.
            . /usr/share/bash-completion/bash_completion
        fi
    fi
fi
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