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/CMakeLists.txt b/src/backends/aclCommon/CMakeLists.txt
index 05fbe6c..b3bf89e 100644
--- a/src/backends/aclCommon/CMakeLists.txt
+++ b/src/backends/aclCommon/CMakeLists.txt
@@ -1,5 +1,5 @@
 #
-# Copyright © 2017 Arm Ltd. All rights reserved.
+# Copyright © 2017, 2023 Arm Ltd and Contributors. All rights reserved.
 # SPDX-License-Identifier: MIT
 #
 
@@ -8,9 +8,12 @@
     ArmComputeTensorHandle.hpp
     ArmComputeTensorUtils.hpp
     ArmComputeTensorUtils.cpp
+    ArmComputeTuningUtils.hpp
+    ArmComputeTuningUtils.cpp
     ArmComputeUtils.hpp
     BaseMemoryManager.cpp
     BaseMemoryManager.hpp
+    IClTensorHandle.hpp
 )
 
 if(BUILD_UNIT_TESTS)