ARM: KVM: move GIC/timer code to a common location

As KVM/arm64 is looming on the horizon, it makes sense to move some
of the common code to a single location in order to reduce duplication.

The code could live anywhere. Actually, most of KVM is already built
with a bunch of ugly ../../.. hacks in the various Makefiles, so we're
not exactly talking about style here. But maybe it is time to start
moving into a less ugly direction.

The include files must be in a "public" location, as they are accessed
from non-KVM files (arch/arm/kernel/asm-offsets.c).

For this purpose, introduce two new locations:
- virt/kvm/arm/ : x86 and ia64 already share the ioapic code in
  virt/kvm, so this could be seen as a (very ugly) precedent.
- include/kvm/  : there is already an include/xen, and while the
  intent is slightly different, this seems as good a location as
  any

Eventually, we should probably have independant Makefiles at every
levels (just like everywhere else in the kernel), but this is just
the first step.

Signed-off-by: Marc Zyngier <marc.zyngier@arm.com>
Signed-off-by: Gleb Natapov <gleb@redhat.com>