You can grab yourself an UA-1 compatible PDF document from here:
https://wormhole.app/X6rAXb#elYU9B6JqImqAymNAVrBXw
It got various headings at level 1, 2 and 3, but none of them are currently accessible with h / shift + h in Paperback. Dunno why, but since UA-1 is the official accessibility extension of PDF, I thought it might be important to have proper support for that one in Paperback as well.