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[flang] Disallow INTENT attribute on procedure dummy arguments

Authored by PeteSteinfeld on Jan 15 2021, 7:04 AM.

Description

[flang] Disallow INTENT attribute on procedure dummy arguments

C843 states that "An entity with the INTENT attribute shall be a dummy
data object or a dummy procedure pointer." This change enforces that
and fixes some tests that erroneously violated this rule.

Differential Revision: https://reviews.llvm.org/D94781