/usr/src/gcc-7/debian/source/lintian-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 6 7 8 9 | invalid-arch-string-in-source-relation
quilt-build-dep-but-no-series-file
# lintian can't handle (>= ${gcc:Version})
weak-library-dev-dependency
# yes, still generating the series file for the build
patch-file-present-but-not-mentioned-in-series
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