[Patch, Fortran, committed] Print not-implemented error for deferred-length character components

[Tobias Burnus]

Dear all,

while deferred-length character variables work in principle (though 
there are issues), deferred-length components have not been implemented 
at all. Currently, one gets an ICE if one tries to use them.

Dominique proposed to print an error (sorry not yet implemented), which 
makes sense as we have at least 5 PRs about this issue.

Committed as Rev 182372 to the trunk and as Rev.182373 to the 4.6 branch.

Tobias
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