sched/cpuacct/UML: Fix header file dependency bug on the UML build

The cpuacct split caused this build failure on UML:

  kernel/sched/cpuacct.c:94:2: error: implicit declaration of  function 'ERR_PTR'

Cc: Li Zefan <lizefan@huawei.com>
Cc: Peter Zijlstra <peterz@infradead.org>
Signed-off-by: Ingo Molnar <mingo@kernel.org>