Usage of reference in the project

Regarding referencing addresses, is in the project any expression allowed to reference the address directly except for variable i.e &x. in the specification, it is stated that it could be of type object, but at the end it should be a variable of object type, right?

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The full typing rule is as follows:

l is an l-value   Γ |- l : k
----------------------------
        Γ |- &l : k*