/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/ is in gcc-7-plugin-dev-arm-linux-gnueabihf 7.3.0-16ubuntu3cross1.
This file is owned by root:root, with mode 0o755.
..
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/aarch-common-protos.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/aout.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/arm-cpu.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/arm-flags.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/arm-isa.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/arm-opts.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/arm-protos.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/arm.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/bpabi.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/elf.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/linux-eabi.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/linux-elf.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/arm/linux-gas.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/dbxelf.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/elfos.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/glibc-stdint.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/gnu-user.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/initfini-array.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/linux-android.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/linux-protos.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/linux.h
/usr/lib/gcc-cross/arm-linux-gnueabihf/7/plugin/include/config/vxworks-dummy.h