/lib/udev/rules.d/40-irda-utils.rules is in irda-utils 0.9.18-12ubuntu1.
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 | ## Rules to handle USB-IrDA adapters
SUBSYSTEM=="net", SUBSYSTEMS=="usb", ACTION=="add", ATTR{type}=="783", RUN+="/sbin/start-stop-daemon --start --quiet --pidfile /var/run/irattach.pid --startas /usr/sbin/irattach -- $env{INTERFACE} -s"
SUBSYSTEM=="net", SUBSYSTEMS=="usb", ACTION=="remove", KERNEL=="irda*", RUN+="/sbin/start-stop-daemon --stop --quiet --oknodo --name irattach --pidfile /var/run/irattach.pid"
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