netfilter: Correct calculation using skb->tail and skb-network_header

This corrects an regression introduced by "net: Use 16bits for *_headers
fields of struct skbuff" when NET_SKBUFF_DATA_USES_OFFSET is not set. In
that case skb->tail will be a pointer whereas skb->network_header
will be an offset from head. This is corrected by using wrappers that
ensure that calculations are always made using pointers.

Reported-by: Stephen Rothwell <sfr@canb.auug.org.au>
Reported-by: Chen Gang <gang.chen@asianux.com>
Signed-off-by: Simon Horman <horms@verge.net.au>
Signed-off-by: David S. Miller <davem@davemloft.net>