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/etc/groff/man.local is in groff-base 1.22.3-10.

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The actual contents of the file can be viewed below.

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.\" -*- nroff -*-
.\"
.\" This file is loaded after an-old.tmac.
.\" Put any local modifications to an-old.tmac here.
.
.if n \{\
.  \" Debian: Map \(oq to ' rather than ` in nroff mode for devices other
.  \" than utf8.
.  if !'\*[.T]'utf8' \
.    tr \[oq]'
.
.  \" Debian: Disable the use of SGR (ANSI colour) escape sequences by
.  \" grotty.
.  if '\V[GROFF_SGR]'' \
.    output x X tty: sgr 0
.
.  \" Debian: Strictly, "-" is a hyphen while "\-" is a minus sign, and the
.  \" former may not always be rendered in the form expected for things like
.  \" command-line options.  Uncomment this if you want to make sure that
.  \" manual pages you're writing are clear of this problem.
.  \" if '\*[.T]'utf8' \
.  \"   char - \[hy]
.
.  \" Debian: "\-" is more commonly used for option dashes than for minus
.  \" signs in manual pages, so map it to plain "-" for HTML/XHTML output
.  \" rather than letting it be rendered as "−".
.  ie '\*[.T]'html' \
.    char \- \N'45'
.  el \{\
.    if '\*[.T]'xhtml' \
.      char \- \N'45'
.  \}
.\}