Index: ELF/ICF.cpp
===================================================================
--- ELF/ICF.cpp
+++ ELF/ICF.cpp
@@ -437,17 +437,14 @@
     for (size_t I = Begin + 1; I < End; ++I) {
       print("  removing identical section " + toString(Sections[I]));
       Sections[Begin]->replace(Sections[I]);
+
+      // At this point we know sections merged are fully identical and hence
+      // we want to remove duplicate implicit dependencies such as link order
+      // and relocation sections.
+      for (InputSection *IS : Sections[I]->DependentSections)
+        IS->Live = false;
     }
   });
-
-  // Mark ARM Exception Index table sections that refer to folded code
-  // sections as not live. These sections have an implict dependency
-  // via the link order dependency.
-  if (Config->EMachine == EM_ARM)
-    for (InputSectionBase *Sec : InputSections)
-      if (auto *S = dyn_cast<InputSection>(Sec))
-        if (S->Flags & SHF_LINK_ORDER)
-          S->Live = S->getLinkOrderDep()->Live;
 }
 
 // ICF entry point function.
Index: test/ELF/emit-relocs-icf.s
===================================================================
--- test/ELF/emit-relocs-icf.s
+++ test/ELF/emit-relocs-icf.s
@@ -0,0 +1,33 @@
+# REQUIRES: x86
+# RUN: llvm-mc -filetype=obj -triple=x86_64-unknown-linux %s -o %t1.o
+# RUN: ld.lld --emit-relocs --icf=all %t1.o -o %t
+# RUN: llvm-readobj -r %t | FileCheck %s
+
+# CHECK:      Relocations [
+# CHECK-NEXT:   Section {{.*}} .rela.text {
+# CHECK-NEXT:     R_X86_64_32 .text 0x1
+# CHECK-NEXT:     R_X86_64_PLT32 fn 0xFFFFFFFFFFFFFFFC
+# CHECK-NEXT:   }
+# CHECK-NEXT: ]
+
+.section .text.fn,"ax",@progbits,unique,0
+.globl fn
+.type fn,@function
+fn:
+ nop
+
+bar:
+  movl $bar, %edx
+  callq fn@PLT
+  nop
+
+.section .text.fn2,"ax",@progbits,unique,1
+.globl fn2
+.type fn2,@function
+fn2:
+ nop
+
+foo:
+  movl $foo, %edx
+  callq fn2@PLT
+  nop