Add flag -Xno-new-java-annotation-targets

Do not generate TYPE_USE/TYPE_PARAMETER Java annotation targets when
this flag is specified.

 #KT-53712 Fixed

compiler/cli/cli-common/src/org/jetbrains/kotlin/cli/common/arguments/K2JVMCompilerArguments.kt

@@ -524,6 +524,12 @@ Also sets `-jvm-target` value equal to the selected JDK version"""
     )
     var ignoreConstOptimizationErrors: Boolean by FreezableVar(false)
 
+    @Argument(
+        value = "-Xno-new-java-annotation-targets",
+        description = "Do not generate Java 1.8+ targets for Kotlin annotation classes"
+    )
+    var noNewJavaAnnotationTargets: Boolean by FreezableVar(false)
+
     override fun configureAnalysisFlags(collector: MessageCollector, languageVersion: LanguageVersion): MutableMap<AnalysisFlag<*>, Any> {
         val result = super.configureAnalysisFlags(collector, languageVersion)
         result[JvmAnalysisFlags.strictMetadataVersionSemantics] = strictMetadataVersionSemantics