[Patch, fortran] PR28585: Add Fortran 2003 NEW_LINE intrinsic function

[FX Coudert]

> Should we add ELEMENTAL_YES and ACTUAL_YES (and the _NO forms)?
> I could never remember if 1 was REQUIRED or OPTIONAL, which is
> why gfortran now use those tokens.

Why not, I'll give it a try when I have some time.

FX