[fortran,patch] Fix PR 36176, failure to simplify TRANSFER when it involves substrings

[Paul Richard Thomas]

FX,

> Attached patch fixes PR 36176, I think it's rather straightforward. Bootstrapped
> and regtested (both -m32 and -m64) on x86_64-linux, OK to commit?

OK - for trunk and, I would suggest, 4.3 as well.

Thanks

Paul

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