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

Change-Id: I400be8e7c0cc5a31eb9d2a7396da145d50d51b6e
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"