posix-timers: Unbreak CONFIG_POSIX_TIMERS=n build

The rework of the posix-cpu-timers patch series dropped the empty
declaration of struct cpu_timer for the CONFIG_POSIX_TIMERS=n case which
causes the build to fail:

./include/linux/posix-timers.h:218:20: error: field 'cpu' has incomplete type

Add it back.

Fixes: 60bda037

 ("posix-cpu-timers: Utilize timerqueue for storage")
Reported-by: Ingo Molnar <mingo@kernel.org>
Signed-off-by: Thomas Gleixner <tglx@linutronix.de>