The rule allows both the union trick and a totally hacky char type exception (this was added because the standards authors found out that their rule was inconsistent and instead of backing it out, tried to hack it up).
7 An object shall have its stored value accessed only by an lvalue expression that has one of the following types:88)
— a type compatible with the effective type of the object,
— a qualified version of a type compatible with the effective type of the object,
— a type that is the signed or unsigned type corresponding to the effective type of the object, — a type that is the signed or unsigned type corresponding to a qualified version of the effective type of the object,
— an aggregate or union type that includes one of the aforementioned types among its members (including, recursively, a member of a subaggregate or contained union), or
— a character type