Immovable Obstruction with Placing Mat RoG Definitions, Obstructions, Rule 24; The Swedish Golf Federation, Rules Committe, Protocol 2/2012 § 4B. Local rule/ Temporary Local Rule. Revised 2015-12-01.
In exceptional cases the Committee may use placing mats where a player may take relief from an immovable obstruction, for exemple from an artificially surfaced road, where it might be almost impossible to create a suitable dropping zone - click to link - due to dense bushes or very rocky ground. In such cases the Committee can place a driving-range mat or a tee-mat on a suitable frame on level ground and allow a player who takes relief under Rule 24- or 24-3 as an additional option to place a ball on the mat in accordance with the procedure in Rule 20-3a. A ball lifted under this local rule may be cleaned.

Note: This Local Rule should be used only in exceptional cases. 

Suggested wording. The headline and the penalty may be removed when the Rule is placed together with other local rules under a specific headline.
 
Immovable Obstruction with Placing Mat - Rule 24
If a ball lies in or on ... , which is an immovable obstruction (IM), on hole ... and whose margin is defined by ... or if this IM interferes with the players stance or the area of his intended swing or if it is known or virtually certain that a ball that has not been found is in this IM the player may, without penalty: (i) proceed under Rule 24-2 or 24-3, or (ii) as an additional option place a ball on the placing mat 
A player may place his ball only once, and it is in play when it has been placed (Rule 20-4). If the ball fails to come to rest on the spot where it is placed, Rule 20-3d applies. If the ball when placed comes to rest on the spot on which it is placed and it subsequently moves, there is no penalty and the ball must be played as it lies, unless the provisions of any other Rule apply. Penalty: Match play - Loss of hole; Stroke play - Two strokes. 
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2015-12-01 10:30