[Patch, Fortran] PR49397 - Fix ICE with proc-pointers

[Tobias Burnus]

This patch fixes an ICE on valid error - and a missed diagnostic.

Wording from the standard F2008, Corr2:

C729 (R742) A <procedure-name> shall be the name of a module or dummy 
procedure, a specific intrinsic function listed in 13.6 and not marked 
with a bullet ($\bullet$), a procedure point, or a specific intrinsic 
function listed in 13.6 and not marked with a bullet ($\bullet$), or an 
external procedure that is accessed by use or host association, 
referenced in the scoping unit as a procedure, or that has the EXTERNAL 
attribute.


The ICE is a 4.7/4.8/4.9 regression.

Build and regtested on x86-64-gnu-linux.
OK for the trunk and 4.8? What about 4.7?

Tobias
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