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/usr/share/qt4/mkspecs/features/lex.prf is in qt4-qmake 4:4.8.1-0ubuntu4.

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#
# Lex extra-compiler for handling files specified in the LEXSOURCES variable
#

{
    lex.name = Lex ${QMAKE_FILE_IN}
    lex.input = LEXSOURCES
    lex_included {
        lex.CONFIG += no_link
    } else {
        lex.variable_out = GENERATED_SOURCES
    }
    isEmpty(QMAKE_LEXFLAGS_MANGLE):QMAKE_LEXFLAGS_MANGLE = -P${QMAKE_FILE_BASE}
    QMAKE_LEXEXTRAFLAGS = $$QMAKE_LEXFLAGS
    !yacc_no_name_mangle:QMAKE_LEXEXTRAFLAGS += $$QMAKE_LEXFLAGS_MANGLE

    lex.commands = $$QMAKE_LEX $$QMAKE_LEXEXTRAFLAGS ${QMAKE_FILE_IN}$$escape_expand(\\n\\t) \
                   $$QMAKE_DEL_FILE $${QMAKE_CPP_MOD_MOC}${QMAKE_FILE_BASE}_lex$${first(QMAKE_EXT_CPP)}$$escape_expand(\\n\\t) \
                   $$QMAKE_MOVE lex.${QMAKE_FILE_BASE}.c $${QMAKE_CPP_MOD_MOC}${QMAKE_FILE_BASE}_lex$${first(QMAKE_EXT_CPP)}$$escape_expand(\\n\\t)
    lex.output = $${QMAKE_CPP_MOD_MOC}${QMAKE_FILE_BASE}_lex$${first(QMAKE_EXT_CPP)}

    silent:lex.commands = @echo Lex ${QMAKE_FILE_IN} && $$lex.commands
    QMAKE_EXTRA_COMPILERS += lex
}