[FE, IR] Allow @ImplicitlyActualizedByJvmDeclaration to be set only on expect

@ImplicitlyActualizedByJvmDeclaration is the only one
OptionalExpectation annotation which works correctly when set only on
`expect`. All other (like @JvmName, @JsName) - not, so warning for them
must be reported.

^KT-61725 Fixed

compiler/resolution.common/src/org/jetbrains/kotlin/resolve/calls/mpp/AbstractExpectActualAnnotationMatchChecker.kt

@@ -18,6 +18,7 @@ object AbstractExpectActualAnnotationMatchChecker {
     private val SKIPPED_CLASS_IDS = setOf(
         StandardClassIds.Annotations.Deprecated,
         StandardClassIds.Annotations.DeprecatedSinceKotlin,
+        StandardClassIds.Annotations.ImplicitlyActualizedByJvmDeclaration,
         StandardClassIds.Annotations.OptionalExpectation,
         StandardClassIds.Annotations.RequireKotlin,
         StandardClassIds.Annotations.SinceKotlin,