{
    "if": {
        "allOf": [
        {
            "field": "location",
            "notEquals": "[resourceGroup().location]"
        },
        {
            "field": "location",
            "notEquals": "global"
        },
        {
            "field": "type",
            "notEquals": "Microsoft.AzureActiveDirectory/b2cDirectories"
        }
        ]
    },
    "then": {
        "effect": "deny"
    }
}