IVGCVSW-1921: move common Acl code to a separate folder

Change-Id: I400be8e7c0cc5a31eb9d2a7396da145d50d51b6e
diff --git a/src/backends/test/LayerTests.cpp b/src/backends/test/LayerTests.cpp
index 4dcc36f..8f06690 100644
--- a/src/backends/test/LayerTests.cpp
+++ b/src/backends/test/LayerTests.cpp
@@ -11,14 +11,14 @@
 #include <boost/test/unit_test.hpp>
 #include <boost/assert.hpp>
 
-#include "armnn/LayerSupport.hpp"
+#include <armnn/LayerSupport.hpp>
 
-#include "backends/CpuTensorHandle.hpp"
-#include "backends/WorkloadFactory.hpp"
+#include <backends/CpuTensorHandle.hpp>
+#include <backends/WorkloadFactory.hpp>
 
 #ifdef ARMCOMPUTECL_ENABLED
-#include "backends/ClTensorHandle.hpp"
-#include "backends/ArmComputeTensorUtils.hpp"
+#include <backends/ClTensorHandle.hpp>
+#include <backends/aclCommon/ArmComputeTensorUtils.hpp>
 #endif
 
 #include <algorithm>
diff --git a/src/backends/test/MemCopyTests.cpp b/src/backends/test/MemCopyTests.cpp
index 44089c9..7ba5507 100644
--- a/src/backends/test/MemCopyTests.cpp
+++ b/src/backends/test/MemCopyTests.cpp
@@ -5,22 +5,22 @@
 #include <boost/test/unit_test.hpp>
 #include <boost/multi_array.hpp>
 
-#include "armnn/ArmNN.hpp"
-#include "backends/RefWorkloadFactory.hpp"
+#include <armnn/ArmNN.hpp>
+#include <backends/RefWorkloadFactory.hpp>
 #if ARMCOMPUTECL_ENABLED
-#include "backends/ClWorkloadFactory.hpp"
+#include <backends/ClWorkloadFactory.hpp>
 #endif
 #if ARMCOMPUTENEON_ENABLED
-#include "backends/NeonWorkloadFactory.hpp"
+#include <backends/NeonWorkloadFactory.hpp>
 #endif
-#include "backends/CpuTensorHandle.hpp"
+#include <backends/CpuTensorHandle.hpp>
 #include "test/TensorHelpers.hpp"
 
 #include "TensorCopyUtils.hpp"
 #include "WorkloadTestUtils.hpp"
 
 #if ARMCOMPUTECL_ENABLED || ARMCOMPUTENEON_ENABLED
-#include "../ArmComputeTensorUtils.hpp"
+#include <backends/aclCommon/ArmComputeTensorUtils.hpp>
 #endif
 
 BOOST_AUTO_TEST_SUITE(MemCopyTestSuite)
diff --git a/src/backends/test/TensorCopyUtils.cpp b/src/backends/test/TensorCopyUtils.cpp
index dc5864b..530dc79 100644
--- a/src/backends/test/TensorCopyUtils.cpp
+++ b/src/backends/test/TensorCopyUtils.cpp
@@ -19,7 +19,7 @@
 #endif
 
 #if ARMCOMPUTECLENABLED || ARMCOMPUTENEON_ENABLED
-#include "backends/ArmComputeTensorUtils.hpp"
+#include <backends/aclCommon/ArmComputeTensorUtils.hpp>
 #endif
 
 #include "backends/CpuTensorHandle.hpp"