Prohibit incorrect annotations with use-site targets more precisely

#KT-21696 Fixed

The problem is coming from the fact that `AnnotationTarget.VALUE_PARAMETER` is mapped to receiver parameter and to value parameter, but annotation with use-site target `receiver` can be used only on type reference of receiver parameter

compiler/psi/src/org/jetbrains/kotlin/psi/VisitorWrappers.kt

@@ -170,6 +170,14 @@ fun prefixExpressionRecursiveVisitor(block: (KtPrefixExpression) -> Unit) =
         }
     }
 
+fun typeReferenceRecursiveVisitor(block: (KtTypeReference) -> Unit) =
+    object : KtTreeVisitorVoid() {
+        override fun visitTypeReference(typeReference: KtTypeReference) {
+            super.visitTypeReference(typeReference)
+            block(typeReference)
+        }
+    }
+
 fun namedFunctionVisitor(block: (KtNamedFunction) -> Unit) =
     object : KtVisitorVoid() {
         override fun visitNamedFunction(namedFunction: KtNamedFunction) {