[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

core/compiler.common/src/org/jetbrains/kotlin/name/StandardClassIds.kt

@@ -197,6 +197,7 @@ object StandardClassIds {
         val AccessibleLateinitPropertyLiteral = "AccessibleLateinitPropertyLiteral".internalId()
 
         val OptionalExpectation = "OptionalExpectation".baseId()
+        val ImplicitlyActualizedByJvmDeclaration = "ImplicitlyActualizedByJvmDeclaration".jvmId()
 
         object Java {
             val Deprecated = "Deprecated".javaLangId()