/usr/src/gcc-7/debian/gcc-BV-source.overrides is in gcc-7-source 7.3.0-16ubuntu3.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 | gcc-@BV@-source: changelog-file-not-compressed
# these are patches taken over unmodified from 4.3
gcc-@BV@-source: script-not-executable
gcc-@BV@-source: shell-script-fails-syntax-check
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