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/usr/share/zabbix/include/.htaccess is in zabbix-frontend-php 1:2.4.7+dfsg-2ubuntu2.

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<IfModule mod_authz_core.c>
	# Apache 2.4
	Require all denied
</IfModule>

<IfModule !mod_authz_core.c>
	# Apache 2.2
	Order deny,allow
	Deny from all
</IfModule>