Since WCAG 1.0 13.2 does not have a home either. KHS Could see separate, but perhaps under same checkpoint. JW Combine in checkpoint and discuss both. LS Discussion emphasize diff implementations. If you have an emphasis indicator, that is semantic rather than structural.
Lists have a structural role as well as semantic role.
SVG image descriptions also falls into this category. Identify the primary natural language of a document. I like that. It's a means to the end. JW Also with content negotiation.