2428444 - WDA: Dump CX_WD_GENERAL "URL may contain fatal script"

When a Web Dynpro application is trying to access a local file or folder with following path <local drive>:\<file name>.<ext> (like: 'X:\Example Folder' or 'X:\Example file.txt'),
the Web Dynpro Application terminates with the following error:
ERROR: WebDynpro Exception: URL <local drive>:\<file name>.<ext> may contain fatal script

In the backend following dump appears in transaction ST22:

Runtime Errors	UNCAUGHT_EXCEPTION
Except.	CX_WD_GENERAL
ABAP Program	CX_WD_GENERAL

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• Web Dynpro for ABAP
• SAP NetWeaver 7.0, SAP_BASIS SAPKB700XX
• SAP enhancement package 1 for SAP NetWeaver 7.0, SAP_BASIS SAPKB701XX
• SAP enhancement package 2 for SAP NetWeaver 7.0, SAP_BASIS SAPKB702XX
• SAP NetWeaver 7.3, SAP_BASIS SAPKB730XX
• SAP enhancement package 1 for SAP NetWeaver 7.3, SAP_BASIS SAPKB731XX
• SAP NetWeaver 7.4, SAP_UI SAPK-740XXINSAPUI
• SAP NetWeaver 7.5, SAP_UI SAPK-750XXINSAPUI
• SAP NetWeaver 7.51, SAP_UI SAPK-751XXINSAPUI

SAP NetWeaver 7.0 ; SAP NetWeaver 7.3 ; SAP NetWeaver 7.4 ; SAP NetWeaver 7.5 ; SAP NetWeaver Application Server 7.51 for SAP S/4HANA 1610 ; SAP NetWeaver Application Server for ABAP 7.52 for SAP S/4HANA ; SAP enhancement package 1 for SAP NetWeaver 7.0 ; SAP enhancement package 1 for SAP NetWeaver 7.3 ; SAP enhancement package 2 for SAP NetWeaver 7.0 ; SAP enhancement package 3 for SAP NetWeaver 7.0

Web Dynpro; Webdynpro; escaping, encoding, local, network drive, download, IF_HTTP_UTILITY~IS_VALID_URL, attachment, document   , KBA , BC-WD-ABA , Web Dynpro ABAP , BC-WD-ABA-REN , Rendering , BC-WD-ABA-RUN , Web Dynpro ABAP Runtime , BC-WD-ABA-CFG , Configuration / Personalization , BC-WD-ABA-GEN , Generation , Problem