/usr/share/gimp-lqr-plugin/help/it/gimp-help.xml is in gimp-plugin-registry 7.20140602ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 | <?xml version="1.0"?>
<gimp-help xmlns:template="plug-in-lqr-help">
<help-item template:id="plug-in-lqr" ref="index.html" />
</gimp-help>
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