25-1a/1 Ball Outside Ground Under Repair Area But Tree Within Area Interferes with Swing
"Q. The margins of ground under repair do not extend vertically upwards. If the ball lies outside ground under repair and a tree rooted within the ground under repair interferes with a player's swing, but there is no interference with his stance, is the player entitled to relief?
"A. Yes. The Definition of “Ground Under Repair†states: “All ground and any grass, bush, tree or other growing thing within the ground under repair is part of the ground under repair.†Therefore, the player may take relief under Rule 25-1 as the tree within the ground under repair interferes with the area of his intended swing."
However whether or not the tree is in the GUR might be the issue here given how you have described the way the GUR is marked so I'll leave that for one of the real experts to advise on.
Interestly I noticed the following referenced as a related decision
25/10.7 Status of Roots Outside Ground Under Repair Growing from Tree Inside Ground Under Repair
"Q. A player's ball comes to rest against a tree root. The tree is within ground under repair, but the ball is against a part of the root outside the ground under repair. Is the player entitled to relief without penalty under Rule 25-1?
"A. No. The margin of ground under repair extends vertically downwards, so part of a growing thing within ground under repair that extends beyond the area at or below ground level is not ground under repair."
No doubt the decisions for the 2 different situations were arrived at following a "root and branch" review.