Move tuning and IClTensorHandle code from cl to aclCommon backend.

 * Required to enable easier future merging and rebase into experimental/GpuFsa
   as part of IVGCVSW-7380.

Signed-off-by: Cathal Corbett <cathal.corbett@arm.com>
Change-Id: I066dcf00523ff430a0908666e452548ab848bd86
diff --git a/src/backends/aclCommon/ArmComputeTuningUtils.cpp b/src/backends/aclCommon/ArmComputeTuningUtils.cpp
new file mode 100644
index 0000000..4680541
--- /dev/null
+++ b/src/backends/aclCommon/ArmComputeTuningUtils.cpp
@@ -0,0 +1,60 @@
+//
+// Copyright © 2023 Arm Ltd and Contributors. All rights reserved.
+// SPDX-License-Identifier: MIT
+//
+
+#include "ArmComputeTuningUtils.hpp"
+
+namespace armnn
+{
+
+IGpuAccTunedParameters* IGpuAccTunedParameters::CreateRaw(IGpuAccTunedParameters::Mode mode,
+                                                          IGpuAccTunedParameters::TuningLevel tuningLevel)
+{
+    return new ClTunedParameters(mode, tuningLevel);
+}
+
+IGpuAccTunedParametersPtr IGpuAccTunedParameters::Create(IGpuAccTunedParameters::Mode mode,
+                                                         IGpuAccTunedParameters::TuningLevel tuningLevel)
+{
+    return IGpuAccTunedParametersPtr(CreateRaw(mode, tuningLevel), &IGpuAccTunedParameters::Destroy);
+}
+
+void IGpuAccTunedParameters::Destroy(IGpuAccTunedParameters* params)
+{
+    delete params;
+}
+
+ClTunedParameters::ClTunedParameters(IGpuAccTunedParameters::Mode mode,
+                                     IGpuAccTunedParameters::TuningLevel tuningLevel)
+    : m_Mode(mode)
+    , m_TuningLevel(tuningLevel)
+    , m_Tuner(mode == ClTunedParameters::Mode::UpdateTunedParameters)
+{
+}
+
+void ClTunedParameters::Load(const char* filename)
+{
+    try
+    {
+        m_Tuner.load_from_file(filename);
+    }
+    catch (const std::exception& e)
+    {
+        throw Exception(std::string("Failed to load tuned parameters file '") + filename + "': " + e.what());
+    }
+}
+
+void ClTunedParameters::Save(const char* filename) const
+{
+    try
+    {
+        m_Tuner.save_to_file(filename);
+    }
+    catch (const std::exception& e)
+    {
+        throw Exception(std::string("Failed to save tuned parameters file to '") + filename + "': " + e.what());
+    }
+}
+
+}
\ No newline at end of file