diff --git a/bfd/elf32-arm.c b/bfd/elf32-arm.c
index 62a0b8d..90b24e5 100644
--- a/bfd/elf32-arm.c
+++ b/bfd/elf32-arm.c
@@ -11268,6 +11268,46 @@ tag_cpu_arch_combine (bfd *ibfd, int oldtag, int *secondary_compat_out,
 #undef T
 }
 
+/* Query attributes object to see if integer divide instructions may be
+   present in an object.  */
+static bfd_boolean
+elf32_arm_attributes_accept_div (const obj_attribute *attr)
+{
+  int arch = attr[Tag_CPU_arch].i;
+  int profile = attr[Tag_CPU_arch_profile].i;
+
+  switch (attr[Tag_DIV_use].i)
+    {
+    case 0:
+      /* Integer divide allowed if instruction contained in archetecture.  */
+      if (arch == TAG_CPU_ARCH_V7 && (profile == 'R' || profile == 'M'))
+	return TRUE;
+      else if (arch >= TAG_CPU_ARCH_V7E_M)
+	return TRUE;
+      else
+	return FALSE;
+
+    case 1:
+      /* Integer divide explicitly prohibited.  */
+      return FALSE;
+
+    default:
+      /* Unrecognised case - treat as allowing divide everywhere.  */
+    case 2:
+      /* Integer divide allowed in ARM state.  */
+      return TRUE;
+    }
+}
+
+/* Query attributes object to see if integer divide instructions are
+   forbidden to be in the object.  This is not the inverse of
+   elf32_arm_attributes_accept_div.  */
+static bfd_boolean
+elf32_arm_attributes_forbid_div (const obj_attribute *attr)
+{
+  return attr[Tag_DIV_use].i == 1;
+}
+
 /* Merge EABI object attributes from IBFD into OBFD.  Raise an error if there
    are conflicting attributes.  */
 
@@ -11709,29 +11749,22 @@ elf32_arm_merge_eabi_attributes (bfd *ibfd, bfd *obfd)
 	  break;
 
 	case Tag_DIV_use:
-	  /* This tag is set to zero if we can use UDIV and SDIV in Thumb
-	     mode on a v7-M or v7-R CPU; to one if we can not use UDIV or
-	     SDIV at all; and to two if we can use UDIV or SDIV on a v7-A
-	     CPU.  We will merge as follows: If the input attribute's value
-	     is one then the output attribute's value remains unchanged.  If
-	     the input attribute's value is zero or two then if the output
-	     attribute's value is one the output value is set to the input
-	     value, otherwise the output value must be the same as the
-	     inputs.  */ 
-	  if (in_attr[i].i != 1 && out_attr[i].i != 1) 
-	    { 
-	      if (in_attr[i].i != out_attr[i].i)
-		{
-		  _bfd_error_handler
-		    (_("DIV usage mismatch between %B and %B"),
-		     ibfd, obfd); 
-		  result = FALSE;
-		}
-	    } 
-
-	  if (in_attr[i].i != 1)
-	    out_attr[i].i = in_attr[i].i; 
-	  
+	  /* A value of zero on input means that the divide instruction may
+	     be used if available in the base architecture as specified via
+	     Tag_CPU_arch and Tag_CPU_arch_profile.  A value of 1 means that
+	     the user did not want divide instructions.  A value of 2
+	     explicitly means that divide instructions were allowed in ARM
+	     and Thumb state.  */
+	  if (in_attr[i].i == out_attr[i].i)
+	    /* Do nothing.  */ ;
+	  else if (elf32_arm_attributes_forbid_div (in_attr)
+		   && !elf32_arm_attributes_accept_div (out_attr))
+	    out_attr[i].i = 1;
+	  else if (elf32_arm_attributes_forbid_div (out_attr)
+		   && elf32_arm_attributes_accept_div (in_attr))
+	    out_attr[i].i = in_attr[i].i;
+	  else if (in_attr[i].i == 2)
+	    out_attr[i].i = in_attr[i].i;
 	  break;
 
 	case Tag_MPextension_use_legacy:
diff --git a/gas/config/tc-arm.c b/gas/config/tc-arm.c
index 02a63a6..ca5c8db 100644
--- a/gas/config/tc-arm.c
+++ b/gas/config/tc-arm.c
@@ -23678,6 +23678,7 @@ static void
 aeabi_set_public_attributes (void)
 {
   int arch;
+  char profile;
   int virt_sec = 0;
   arm_feature_set flags;
   arm_feature_set tmp;
@@ -23755,11 +23756,16 @@ aeabi_set_public_attributes (void)
 
   /* Tag_CPU_arch_profile.  */
   if (ARM_CPU_HAS_FEATURE (flags, arm_ext_v7a))
-    aeabi_set_attribute_int (Tag_CPU_arch_profile, 'A');
+    profile = 'A';
   else if (ARM_CPU_HAS_FEATURE (flags, arm_ext_v7r))
-    aeabi_set_attribute_int (Tag_CPU_arch_profile, 'R');
+    profile = 'R';
   else if (ARM_CPU_HAS_FEATURE (flags, arm_ext_m))
-    aeabi_set_attribute_int (Tag_CPU_arch_profile, 'M');
+    profile = 'M';
+  else
+    profile = '\0';
+
+  if (profile != '\0')
+    aeabi_set_attribute_int (Tag_CPU_arch_profile, profile);
 
   /* Tag_ARM_ISA_use.  */
   if (ARM_CPU_HAS_FEATURE (flags, arm_ext_v1)
@@ -23808,13 +23814,19 @@ aeabi_set_public_attributes (void)
   if (ARM_CPU_HAS_FEATURE (flags, fpu_vfp_fp16))
     aeabi_set_attribute_int (Tag_VFP_HP_extension, 1);
 
-  /* Tag_DIV_use.  */
-  if (ARM_CPU_HAS_FEATURE (flags, arm_ext_adiv))
+  /* Tag_DIV_use.
+
+     We set Tag_DIV_use to two when integer divide instructions have been used
+     in ARM state, or when Thumb integer divide instructions have been used,
+     but we have no architecture profile set, nor have we any ARM instructions.
+
+     For new architectures we will have to check these tests.  */
+  gas_assert (arch <= TAG_CPU_ARCH_V7E_M);
+  if (ARM_CPU_HAS_FEATURE (flags, arm_ext_adiv)
+      || (profile == '\0'
+	  && ARM_CPU_HAS_FEATURE (flags, arm_ext_div)
+	  && !ARM_CPU_HAS_FEATURE (arm_arch_used, arm_arch_any)))
     aeabi_set_attribute_int (Tag_DIV_use, 2);
-  else if (ARM_CPU_HAS_FEATURE (flags, arm_ext_div))
-    aeabi_set_attribute_int (Tag_DIV_use, 0);
-  else
-    aeabi_set_attribute_int (Tag_DIV_use, 1);
 
   /* Tag_MP_extension_use.  */
   if (ARM_CPU_HAS_FEATURE (flags, arm_ext_mp))
diff --git a/gas/testsuite/gas/arm/any-idiv.d b/gas/testsuite/gas/arm/any-idiv.d
new file mode 100644
index 0000000..05a89dd
--- /dev/null
+++ b/gas/testsuite/gas/arm/any-idiv.d
@@ -0,0 +1,11 @@
+# name: attributes for 'any' CPU with Thumb integer divide
+# as:
+# readelf: -A
+# This test is only valid on EABI based ports.
+# target: *-*-*eabi
+
+Attribute Section: aeabi
+File Attributes
+  Tag_CPU_arch: v7
+  Tag_THUMB_ISA_use: Thumb-2
+  Tag_DIV_use: Allowed in v7-A with integer division extension
diff --git a/gas/testsuite/gas/arm/any-idiv.s b/gas/testsuite/gas/arm/any-idiv.s
new file mode 100644
index 0000000..bdbe9c4
--- /dev/null
+++ b/gas/testsuite/gas/arm/any-idiv.s
@@ -0,0 +1,4 @@
+	.syntax unified
+	.text
+	.thumb
+	udiv r0, r1, r2
diff --git a/gas/testsuite/gas/arm/attr-any-armv4t.d b/gas/testsuite/gas/arm/attr-any-armv4t.d
index 14be589..21e28df 100644
--- a/gas/testsuite/gas/arm/attr-any-armv4t.d
+++ b/gas/testsuite/gas/arm/attr-any-armv4t.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_arch: v4T
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-any-thumbv6.d b/gas/testsuite/gas/arm/attr-any-thumbv6.d
index be8ec46..d2b4276 100644
--- a/gas/testsuite/gas/arm/attr-any-thumbv6.d
+++ b/gas/testsuite/gas/arm/attr-any-thumbv6.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_CPU_arch: v6
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-cpu-directive.d b/gas/testsuite/gas/arm/attr-cpu-directive.d
index db0edfe..f3c1081 100644
--- a/gas/testsuite/gas/arm/attr-cpu-directive.d
+++ b/gas/testsuite/gas/arm/attr-cpu-directive.d
@@ -12,5 +12,4 @@ File Attributes
   Tag_CPU_arch_profile: Application
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/gas/testsuite/gas/arm/attr-default.d b/gas/testsuite/gas/arm/attr-default.d
index 93d5bf6..4439180 100644
--- a/gas/testsuite/gas/arm/attr-default.d
+++ b/gas/testsuite/gas/arm/attr-default.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv1.d b/gas/testsuite/gas/arm/attr-march-armv1.d
index 8c09564..4867087 100644
--- a/gas/testsuite/gas/arm/attr-march-armv1.d
+++ b/gas/testsuite/gas/arm/attr-march-armv1.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "1"
   Tag_CPU_arch: v4
   Tag_ARM_ISA_use: Yes
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv2.d b/gas/testsuite/gas/arm/attr-march-armv2.d
index 0ed663a..352e38f 100644
--- a/gas/testsuite/gas/arm/attr-march-armv2.d
+++ b/gas/testsuite/gas/arm/attr-march-armv2.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "2"
   Tag_CPU_arch: v4
   Tag_ARM_ISA_use: Yes
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv2a.d b/gas/testsuite/gas/arm/attr-march-armv2a.d
index 862ec74..956f6fd 100644
--- a/gas/testsuite/gas/arm/attr-march-armv2a.d
+++ b/gas/testsuite/gas/arm/attr-march-armv2a.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "2A"
   Tag_CPU_arch: v4
   Tag_ARM_ISA_use: Yes
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv2s.d b/gas/testsuite/gas/arm/attr-march-armv2s.d
index 6db9d34..67ba746 100644
--- a/gas/testsuite/gas/arm/attr-march-armv2s.d
+++ b/gas/testsuite/gas/arm/attr-march-armv2s.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "2S"
   Tag_CPU_arch: v4
   Tag_ARM_ISA_use: Yes
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv3.d b/gas/testsuite/gas/arm/attr-march-armv3.d
index aea9cf7..e3b606c 100644
--- a/gas/testsuite/gas/arm/attr-march-armv3.d
+++ b/gas/testsuite/gas/arm/attr-march-armv3.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "3"
   Tag_CPU_arch: v4
   Tag_ARM_ISA_use: Yes
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv3m.d b/gas/testsuite/gas/arm/attr-march-armv3m.d
index a7df5a2..b3878cd 100644
--- a/gas/testsuite/gas/arm/attr-march-armv3m.d
+++ b/gas/testsuite/gas/arm/attr-march-armv3m.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "3M"
   Tag_CPU_arch: v4
   Tag_ARM_ISA_use: Yes
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv4.d b/gas/testsuite/gas/arm/attr-march-armv4.d
index 649d02c..c0c3b92 100644
--- a/gas/testsuite/gas/arm/attr-march-armv4.d
+++ b/gas/testsuite/gas/arm/attr-march-armv4.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "4"
   Tag_CPU_arch: v4
   Tag_ARM_ISA_use: Yes
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv4t.d b/gas/testsuite/gas/arm/attr-march-armv4t.d
index 0ac758f..c2a5d98 100644
--- a/gas/testsuite/gas/arm/attr-march-armv4t.d
+++ b/gas/testsuite/gas/arm/attr-march-armv4t.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v4T
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv4txm.d b/gas/testsuite/gas/arm/attr-march-armv4txm.d
index 260e6a6..2b29db5 100644
--- a/gas/testsuite/gas/arm/attr-march-armv4txm.d
+++ b/gas/testsuite/gas/arm/attr-march-armv4txm.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v4T
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv4xm.d b/gas/testsuite/gas/arm/attr-march-armv4xm.d
index dea944b..b196601 100644
--- a/gas/testsuite/gas/arm/attr-march-armv4xm.d
+++ b/gas/testsuite/gas/arm/attr-march-armv4xm.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "4XM"
   Tag_CPU_arch: v4
   Tag_ARM_ISA_use: Yes
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv5.d b/gas/testsuite/gas/arm/attr-march-armv5.d
index c21d80b..2ed81c9 100644
--- a/gas/testsuite/gas/arm/attr-march-armv5.d
+++ b/gas/testsuite/gas/arm/attr-march-armv5.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "5"
   Tag_CPU_arch: v5T
   Tag_ARM_ISA_use: Yes
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv5t.d b/gas/testsuite/gas/arm/attr-march-armv5t.d
index 1270fd4..23e1324 100644
--- a/gas/testsuite/gas/arm/attr-march-armv5t.d
+++ b/gas/testsuite/gas/arm/attr-march-armv5t.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v5T
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv5te.d b/gas/testsuite/gas/arm/attr-march-armv5te.d
index 2601545..2569995 100644
--- a/gas/testsuite/gas/arm/attr-march-armv5te.d
+++ b/gas/testsuite/gas/arm/attr-march-armv5te.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v5TE
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv5tej.d b/gas/testsuite/gas/arm/attr-march-armv5tej.d
index 3b4b636..780a9f9 100644
--- a/gas/testsuite/gas/arm/attr-march-armv5tej.d
+++ b/gas/testsuite/gas/arm/attr-march-armv5tej.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v5TEJ
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv5texp.d b/gas/testsuite/gas/arm/attr-march-armv5texp.d
index 67a7730..4f3a75f 100644
--- a/gas/testsuite/gas/arm/attr-march-armv5texp.d
+++ b/gas/testsuite/gas/arm/attr-march-armv5texp.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v5TE
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv5txm.d b/gas/testsuite/gas/arm/attr-march-armv5txm.d
index e4d75c2..e78ca3f 100644
--- a/gas/testsuite/gas/arm/attr-march-armv5txm.d
+++ b/gas/testsuite/gas/arm/attr-march-armv5txm.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v5T
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv6-m+os.d b/gas/testsuite/gas/arm/attr-march-armv6-m+os.d
index 7dd7a73..e5d3208 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6-m+os.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6-m+os.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v6S-M
   Tag_CPU_arch_profile: Microcontroller
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv6-m.d b/gas/testsuite/gas/arm/attr-march-armv6-m.d
index 36ac3c8..ad79347 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6-m.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6-m.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v6-M
   Tag_CPU_arch_profile: Microcontroller
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv6.d b/gas/testsuite/gas/arm/attr-march-armv6.d
index a8561e1..f509d5f 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v6
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv6j.d b/gas/testsuite/gas/arm/attr-march-armv6j.d
index 627986c..d8b37ec 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6j.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6j.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v6
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv6k+sec.d b/gas/testsuite/gas/arm/attr-march-armv6k+sec.d
index cff3f3a..a50e8d4 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6k+sec.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6k+sec.d
@@ -11,5 +11,4 @@ File Attributes
   Tag_CPU_arch: v6KZ
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/gas/testsuite/gas/arm/attr-march-armv6k.d b/gas/testsuite/gas/arm/attr-march-armv6k.d
index 321ecf2..4ff7057 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6k.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6k.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v6K
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv6kt2.d b/gas/testsuite/gas/arm/attr-march-armv6kt2.d
index db2fe9a..43db36b 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6kt2.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6kt2.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v6T2
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv6s-m.d b/gas/testsuite/gas/arm/attr-march-armv6s-m.d
index 36ac3c8..ad79347 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6s-m.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6s-m.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v6-M
   Tag_CPU_arch_profile: Microcontroller
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv6t2.d b/gas/testsuite/gas/arm/attr-march-armv6t2.d
index ac2aa23..d0074f1 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6t2.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6t2.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v6T2
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv6z.d b/gas/testsuite/gas/arm/attr-march-armv6z.d
index 6464be0..97b14df 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6z.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6z.d
@@ -11,5 +11,4 @@ File Attributes
   Tag_CPU_arch: v6KZ
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/gas/testsuite/gas/arm/attr-march-armv6zk.d b/gas/testsuite/gas/arm/attr-march-armv6zk.d
index 47b8ea8..85f639b 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6zk.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6zk.d
@@ -11,5 +11,4 @@ File Attributes
   Tag_CPU_arch: v6KZ
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/gas/testsuite/gas/arm/attr-march-armv6zkt2.d b/gas/testsuite/gas/arm/attr-march-armv6zkt2.d
index 326acde..5bc1c72 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6zkt2.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6zkt2.d
@@ -11,5 +11,4 @@ File Attributes
   Tag_CPU_arch: v6T2
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/gas/testsuite/gas/arm/attr-march-armv6zt2.d b/gas/testsuite/gas/arm/attr-march-armv6zt2.d
index e07dca5..14e2c12 100644
--- a/gas/testsuite/gas/arm/attr-march-armv6zt2.d
+++ b/gas/testsuite/gas/arm/attr-march-armv6zt2.d
@@ -11,5 +11,4 @@ File Attributes
   Tag_CPU_arch: v6T2
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/gas/testsuite/gas/arm/attr-march-armv7-a+mp.d b/gas/testsuite/gas/arm/attr-march-armv7-a+mp.d
index 663a889..74ff80d 100644
--- a/gas/testsuite/gas/arm/attr-march-armv7-a+mp.d
+++ b/gas/testsuite/gas/arm/attr-march-armv7-a+mp.d
@@ -13,4 +13,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
   Tag_MPextension_use: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv7-a+sec.d b/gas/testsuite/gas/arm/attr-march-armv7-a+sec.d
index 190189e..1d5ed4e 100644
--- a/gas/testsuite/gas/arm/attr-march-armv7-a+sec.d
+++ b/gas/testsuite/gas/arm/attr-march-armv7-a+sec.d
@@ -12,5 +12,4 @@ File Attributes
   Tag_CPU_arch_profile: Application
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/gas/testsuite/gas/arm/attr-march-armv7-a.d b/gas/testsuite/gas/arm/attr-march-armv7-a.d
index 3a6fb3b..da687a7 100644
--- a/gas/testsuite/gas/arm/attr-march-armv7-a.d
+++ b/gas/testsuite/gas/arm/attr-march-armv7-a.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_CPU_arch_profile: Application
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv7.d b/gas/testsuite/gas/arm/attr-march-armv7.d
index 57e021e..8ca9e7d 100644
--- a/gas/testsuite/gas/arm/attr-march-armv7.d
+++ b/gas/testsuite/gas/arm/attr-march-armv7.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "7"
   Tag_CPU_arch: v7
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-armv7a.d b/gas/testsuite/gas/arm/attr-march-armv7a.d
index 6ce60ef..055b3cf 100644
--- a/gas/testsuite/gas/arm/attr-march-armv7a.d
+++ b/gas/testsuite/gas/arm/attr-march-armv7a.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_CPU_arch_profile: Application
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-iwmmxt.d b/gas/testsuite/gas/arm/attr-march-iwmmxt.d
index b647147..ccc4961 100644
--- a/gas/testsuite/gas/arm/attr-march-iwmmxt.d
+++ b/gas/testsuite/gas/arm/attr-march-iwmmxt.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_WMMX_arch: WMMXv1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-iwmmxt2.d b/gas/testsuite/gas/arm/attr-march-iwmmxt2.d
index 69c3ef8..be46d22 100644
--- a/gas/testsuite/gas/arm/attr-march-iwmmxt2.d
+++ b/gas/testsuite/gas/arm/attr-march-iwmmxt2.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_WMMX_arch: WMMXv2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-march-xscale.d b/gas/testsuite/gas/arm/attr-march-xscale.d
index 7b17617..5c80a6d 100644
--- a/gas/testsuite/gas/arm/attr-march-xscale.d
+++ b/gas/testsuite/gas/arm/attr-march-xscale.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v5TE
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mcpu.d b/gas/testsuite/gas/arm/attr-mcpu.d
index 459f94a..32da248 100644
--- a/gas/testsuite/gas/arm/attr-mcpu.d
+++ b/gas/testsuite/gas/arm/attr-mcpu.d
@@ -14,5 +14,4 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-2
   Tag_FP_arch: VFPv3
   Tag_Advanced_SIMD_arch: NEONv1
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/gas/testsuite/gas/arm/attr-mfpu-arm1020e.d b/gas/testsuite/gas/arm/attr-mfpu-arm1020e.d
index b6db97d..95ea725 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-arm1020e.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-arm1020e.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-arm1020t.d b/gas/testsuite/gas/arm/attr-mfpu-arm1020t.d
index efc2cd5..19b001b 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-arm1020t.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-arm1020t.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-arm1136jf-s.d b/gas/testsuite/gas/arm/attr-mfpu-arm1136jf-s.d
index ed065e7..f25aebe 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-arm1136jf-s.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-arm1136jf-s.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-arm1136jfs.d b/gas/testsuite/gas/arm/attr-mfpu-arm1136jfs.d
index f2de9be..4b8fce6 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-arm1136jfs.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-arm1136jfs.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-arm7500fe.d b/gas/testsuite/gas/arm/attr-mfpu-arm7500fe.d
index 5f1ca30..5e14e3f 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-arm7500fe.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-arm7500fe.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-fpa.d b/gas/testsuite/gas/arm/attr-mfpu-fpa.d
index da56a7d..425e44d 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-fpa.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-fpa.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-fpa10.d b/gas/testsuite/gas/arm/attr-mfpu-fpa10.d
index 6399fff..339daf0 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-fpa10.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-fpa10.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-fpa11.d b/gas/testsuite/gas/arm/attr-mfpu-fpa11.d
index 1a4b9e7..5b94ac5 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-fpa11.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-fpa11.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-fpe.d b/gas/testsuite/gas/arm/attr-mfpu-fpe.d
index 87283b3..416bb5b 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-fpe.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-fpe.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-fpe2.d b/gas/testsuite/gas/arm/attr-mfpu-fpe2.d
index bfcfb4a..a34cc6f 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-fpe2.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-fpe2.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-fpe3.d b/gas/testsuite/gas/arm/attr-mfpu-fpe3.d
index a578f75..c917454 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-fpe3.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-fpe3.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-maverick.d b/gas/testsuite/gas/arm/attr-mfpu-maverick.d
index 994d4b6..afbbc6c 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-maverick.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-maverick.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-neon-fp16.d b/gas/testsuite/gas/arm/attr-mfpu-neon-fp16.d
index 6f401bf..3866572 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-neon-fp16.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-neon-fp16.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_FP_arch: VFPv3
   Tag_Advanced_SIMD_arch: NEONv1
   Tag_FP_HP_extension: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-neon.d b/gas/testsuite/gas/arm/attr-mfpu-neon.d
index 1dd33a5..1d7d33b 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-neon.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-neon.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3
   Tag_Advanced_SIMD_arch: NEONv1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-softfpa.d b/gas/testsuite/gas/arm/attr-mfpu-softfpa.d
index abe315a..d46115b 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-softfpa.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-softfpa.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-softvfp+vfp.d b/gas/testsuite/gas/arm/attr-mfpu-softvfp+vfp.d
index 462bc13..d0524c2 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-softvfp+vfp.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-softvfp+vfp.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-softvfp.d b/gas/testsuite/gas/arm/attr-mfpu-softvfp.d
index 8d9a894..bab19b6 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-softvfp.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-softvfp.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfp.d b/gas/testsuite/gas/arm/attr-mfpu-vfp.d
index 9c66044..331b81a 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfp.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfp.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfp10-r0.d b/gas/testsuite/gas/arm/attr-mfpu-vfp10-r0.d
index bc44861..6f89e6a 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfp10-r0.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfp10-r0.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfp10.d b/gas/testsuite/gas/arm/attr-mfpu-vfp10.d
index 6f16f12..37af075 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfp10.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfp10.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfp3.d b/gas/testsuite/gas/arm/attr-mfpu-vfp3.d
index 5c0964c..f02d2cd 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfp3.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfp3.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfp9.d b/gas/testsuite/gas/arm/attr-mfpu-vfp9.d
index 516b8b6..57f5df7 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfp9.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfp9.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfpv2.d b/gas/testsuite/gas/arm/attr-mfpu-vfpv2.d
index b259b82..678eb9e 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfpv2.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfpv2.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv2
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfpv3-d16.d b/gas/testsuite/gas/arm/attr-mfpu-vfpv3-d16.d
index 88d9ca7..36d9914 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfpv3-d16.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfpv3-d16.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3-D16
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfpv3.d b/gas/testsuite/gas/arm/attr-mfpu-vfpv3.d
index 9b22499..b6cf496 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfpv3.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfpv3.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfpv4-d16.d b/gas/testsuite/gas/arm/attr-mfpu-vfpv4-d16.d
index 3ec64bd..967e912 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfpv4-d16.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfpv4-d16.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv4-D16
   Tag_FP_HP_extension: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfpv4.d b/gas/testsuite/gas/arm/attr-mfpu-vfpv4.d
index 4d2726f..fd92773 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfpv4.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfpv4.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv4
   Tag_FP_HP_extension: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-mfpu-vfpxd.d b/gas/testsuite/gas/arm/attr-mfpu-vfpxd.d
index 9a1a9f5..6896d17 100644
--- a/gas/testsuite/gas/arm/attr-mfpu-vfpxd.d
+++ b/gas/testsuite/gas/arm/attr-mfpu-vfpxd.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv1
   Tag_ABI_HardFP_use: SP only
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-order.d b/gas/testsuite/gas/arm/attr-order.d
index 99ecd7b..83f9f68 100644
--- a/gas/testsuite/gas/arm/attr-order.d
+++ b/gas/testsuite/gas/arm/attr-order.d
@@ -13,7 +13,6 @@ File Attributes
   Tag_CPU_arch: v4T
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
   Tag_unknown_63: "val"
   Tag_also_compatible_with: v6-M
   Tag_T2EE_use: Allowed
diff --git a/gas/testsuite/gas/arm/attr-override-cpu-directive.d b/gas/testsuite/gas/arm/attr-override-cpu-directive.d
index 9423392..54c5e37 100644
--- a/gas/testsuite/gas/arm/attr-override-cpu-directive.d
+++ b/gas/testsuite/gas/arm/attr-override-cpu-directive.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_name: "custom name"
   Tag_CPU_arch: v7
   Tag_THUMB_ISA_use: \?\?\? \(10\)
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/attr-override-mcpu.d b/gas/testsuite/gas/arm/attr-override-mcpu.d
index 425f095..cfa11b9 100644
--- a/gas/testsuite/gas/arm/attr-override-mcpu.d
+++ b/gas/testsuite/gas/arm/attr-override-mcpu.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_CPU_arch: v4T
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/eabi_attr_1.d b/gas/testsuite/gas/arm/eabi_attr_1.d
index a8762ff..e3e3982 100644
--- a/gas/testsuite/gas/arm/eabi_attr_1.d
+++ b/gas/testsuite/gas/arm/eabi_attr_1.d
@@ -10,6 +10,5 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_ABI_VFP_args: VFP registers
   Tag_compatibility: flag = 3, vendor = GNU
-  Tag_DIV_use: Not allowed
   Tag_unknown_128: 1234 \(0x4d2\)
   Tag_unknown_129: "bar"
diff --git a/gas/testsuite/gas/arm/mov-highregs-any.d b/gas/testsuite/gas/arm/mov-highregs-any.d
index 5f93ccd..0759de0 100644
--- a/gas/testsuite/gas/arm/mov-highregs-any.d
+++ b/gas/testsuite/gas/arm/mov-highregs-any.d
@@ -5,5 +5,4 @@ Attribute Section: aeabi
 File Attributes
   Tag_CPU_arch: v4T
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
 
diff --git a/gas/testsuite/gas/arm/mov-lowregs-any.d b/gas/testsuite/gas/arm/mov-lowregs-any.d
index 1549df3..a6382f1 100644
--- a/gas/testsuite/gas/arm/mov-lowregs-any.d
+++ b/gas/testsuite/gas/arm/mov-lowregs-any.d
@@ -5,5 +5,4 @@ Attribute Section: aeabi
 File Attributes
   Tag_CPU_arch: v6
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
 
diff --git a/gas/testsuite/gas/arm/pr12198-1.d b/gas/testsuite/gas/arm/pr12198-1.d
index c5f7718..5bbd828 100644
--- a/gas/testsuite/gas/arm/pr12198-1.d
+++ b/gas/testsuite/gas/arm/pr12198-1.d
@@ -9,4 +9,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_CPU_arch: v4T
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/gas/testsuite/gas/arm/pr12198-2.d b/gas/testsuite/gas/arm/pr12198-2.d
index 39465c8..6935bcf 100644
--- a/gas/testsuite/gas/arm/pr12198-2.d
+++ b/gas/testsuite/gas/arm/pr12198-2.d
@@ -10,4 +10,3 @@ File Attributes
   Tag_CPU_arch: v6S-M
   Tag_CPU_arch_profile: Microcontroller
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/arm-elf.exp b/ld/testsuite/ld-arm/arm-elf.exp
index c7a0b2c..789c742 100644
--- a/ld/testsuite/ld-arm/arm-elf.exp
+++ b/ld/testsuite/ld-arm/arm-elf.exp
@@ -690,6 +690,18 @@ set armeabitests {
 }
 
 run_ld_link_tests $armeabitests
+run_dump_test "attr-merge-div-00"
+run_dump_test "attr-merge-div-01"
+run_dump_test "attr-merge-div-10"
+run_dump_test "attr-merge-div-01-m3"
+run_dump_test "attr-merge-div-10-m3"
+run_dump_test "attr-merge-div-11"
+run_dump_test "attr-merge-div-12"
+run_dump_test "attr-merge-div-120"
+run_dump_test "attr-merge-div-21"
+run_dump_test "attr-merge-div-22"
+run_dump_test "attr-merge-div-02"
+run_dump_test "attr-merge-div-20"
 run_dump_test "attr-merge-wchar-00"
 run_dump_test "attr-merge-wchar-02"
 run_dump_test "attr-merge-wchar-04"
diff --git a/ld/testsuite/ld-arm/attr-merge-2.attr b/ld/testsuite/ld-arm/attr-merge-2.attr
index e34111b..578333b 100644
--- a/ld/testsuite/ld-arm/attr-merge-2.attr
+++ b/ld/testsuite/ld-arm/attr-merge-2.attr
@@ -12,4 +12,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Allowed in v7-A with integer division extension
diff --git a/ld/testsuite/ld-arm/attr-merge-2a.s b/ld/testsuite/ld-arm/attr-merge-2a.s
index 9d9ae18..0303163 100644
--- a/ld/testsuite/ld-arm/attr-merge-2a.s
+++ b/ld/testsuite/ld-arm/attr-merge-2a.s
@@ -7,5 +7,4 @@
 	.eabi_attribute 25, 1
 	.eabi_attribute 26, 1
 	.eabi_attribute 30, 6
-	.eabi_attribute Tag_DIV_use, 1
 	.file	"attr-merge-2a.s"
diff --git a/ld/testsuite/ld-arm/attr-merge-2b.s b/ld/testsuite/ld-arm/attr-merge-2b.s
index 6aa8da9..047890a 100644
--- a/ld/testsuite/ld-arm/attr-merge-2b.s
+++ b/ld/testsuite/ld-arm/attr-merge-2b.s
@@ -8,5 +8,4 @@
 	.eabi_attribute 26, 1
 	.eabi_attribute 30, 6
 	.eabi_attribute 18, 4
-	.eabi_attribute Tag_DIV_use, 2
 	.file	"attr-merge-2b.s"
diff --git a/ld/testsuite/ld-arm/attr-merge-3.attr b/ld/testsuite/ld-arm/attr-merge-3.attr
index b0f8ef9..8d7d1c3 100644
--- a/ld/testsuite/ld-arm/attr-merge-3.attr
+++ b/ld/testsuite/ld-arm/attr-merge-3.attr
@@ -27,5 +27,6 @@ File Attributes
   Tag_CPU_unaligned_access: v6
   Tag_FP_HP_extension: Allowed
   Tag_MPextension_use: Allowed
+  Tag_DIV_use: Not allowed
   Tag_T2EE_use: Allowed
   Tag_Virtualization_use: TrustZone
diff --git a/ld/testsuite/ld-arm/attr-merge-4.attr b/ld/testsuite/ld-arm/attr-merge-4.attr
index c8fc7ec..75fd063 100644
--- a/ld/testsuite/ld-arm/attr-merge-4.attr
+++ b/ld/testsuite/ld-arm/attr-merge-4.attr
@@ -5,5 +5,4 @@ File Attributes
   Tag_CPU_arch_profile: Microcontroller
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
   Tag_also_compatible_with: v6-M
diff --git a/ld/testsuite/ld-arm/attr-merge-5.attr b/ld/testsuite/ld-arm/attr-merge-5.attr
index f016708..9d3e971 100644
--- a/ld/testsuite/ld-arm/attr-merge-5.attr
+++ b/ld/testsuite/ld-arm/attr-merge-5.attr
@@ -3,4 +3,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_compatibility: flag = 1, vendor = gnu
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-6.attr b/ld/testsuite/ld-arm/attr-merge-6.attr
index 9e2324f..0af32f7 100644
--- a/ld/testsuite/ld-arm/attr-merge-6.attr
+++ b/ld/testsuite/ld-arm/attr-merge-6.attr
@@ -6,5 +6,4 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
   Tag_MPextension_use: Allowed
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/ld/testsuite/ld-arm/attr-merge-7.attr b/ld/testsuite/ld-arm/attr-merge-7.attr
index 9e2324f..0af32f7 100644
--- a/ld/testsuite/ld-arm/attr-merge-7.attr
+++ b/ld/testsuite/ld-arm/attr-merge-7.attr
@@ -6,5 +6,4 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
   Tag_MPextension_use: Allowed
-  Tag_DIV_use: Not allowed
   Tag_Virtualization_use: TrustZone
diff --git a/ld/testsuite/ld-arm/attr-merge-arch-1.attr b/ld/testsuite/ld-arm/attr-merge-arch-1.attr
index b39634f..f69f1e7 100644
--- a/ld/testsuite/ld-arm/attr-merge-arch-1.attr
+++ b/ld/testsuite/ld-arm/attr-merge-arch-1.attr
@@ -4,4 +4,3 @@ File Attributes
   Tag_CPU_arch: v7
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-2
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-arch-2.attr b/ld/testsuite/ld-arm/attr-merge-arch-2.attr
index ab8916b..55f6965 100644
--- a/ld/testsuite/ld-arm/attr-merge-arch-2.attr
+++ b/ld/testsuite/ld-arm/attr-merge-arch-2.attr
@@ -5,4 +5,3 @@ File Attributes
   Tag_CPU_arch: v6K
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-div-0.s b/ld/testsuite/ld-arm/attr-merge-div-0.s
new file mode 100644
index 0000000..2ebcfd8
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-0.s
@@ -0,0 +1 @@
+	.eabi_attribute Tag_DIV_use, 0
diff --git a/ld/testsuite/ld-arm/attr-merge-div-00.d b/ld/testsuite/ld-arm/attr-merge-div-00.d
new file mode 100644
index 0000000..942662e
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-00.d
@@ -0,0 +1,12 @@
+#source: attr-merge-div-0.s
+#source: attr-merge-div-0.s
+#as:
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_ARM_ISA_use: Yes
+  Tag_THUMB_ISA_use: Thumb-1
diff --git a/ld/testsuite/ld-arm/attr-merge-div-01-m3.d b/ld/testsuite/ld-arm/attr-merge-div-01-m3.d
new file mode 100644
index 0000000..c0cdd49
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-01-m3.d
@@ -0,0 +1,14 @@
+#source: attr-merge-div-0.s
+#source: attr-merge-div-1.s
+#as: -mcpu=cortex-m3
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_CPU_name: "Cortex-M3"
+  Tag_CPU_arch: v7
+  Tag_CPU_arch_profile: Microcontroller
+  Tag_THUMB_ISA_use: Thumb-2
diff --git a/ld/testsuite/ld-arm/attr-merge-div-01.d b/ld/testsuite/ld-arm/attr-merge-div-01.d
new file mode 100644
index 0000000..f81a81e
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-01.d
@@ -0,0 +1,13 @@
+#source: attr-merge-div-0.s
+#source: attr-merge-div-1.s
+#as:
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_ARM_ISA_use: Yes
+  Tag_THUMB_ISA_use: Thumb-1
+  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-div-02.d b/ld/testsuite/ld-arm/attr-merge-div-02.d
new file mode 100644
index 0000000..3684950
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-02.d
@@ -0,0 +1,13 @@
+#source: attr-merge-div-0.s
+#source: attr-merge-div-2.s
+#as:
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_ARM_ISA_use: Yes
+  Tag_THUMB_ISA_use: Thumb-1
+  Tag_DIV_use: Allowed in v7-A with integer division extension
diff --git a/ld/testsuite/ld-arm/attr-merge-div-1.s b/ld/testsuite/ld-arm/attr-merge-div-1.s
new file mode 100644
index 0000000..d74812d
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-1.s
@@ -0,0 +1 @@
+	.eabi_attribute Tag_DIV_use, 1
diff --git a/ld/testsuite/ld-arm/attr-merge-div-10-m3.d b/ld/testsuite/ld-arm/attr-merge-div-10-m3.d
new file mode 100644
index 0000000..3736e59
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-10-m3.d
@@ -0,0 +1,14 @@
+#source: attr-merge-div-1.s
+#source: attr-merge-div-0.s
+#as: -mcpu=cortex-m3
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_CPU_name: "Cortex-M3"
+  Tag_CPU_arch: v7
+  Tag_CPU_arch_profile: Microcontroller
+  Tag_THUMB_ISA_use: Thumb-2
diff --git a/ld/testsuite/ld-arm/attr-merge-div-10.d b/ld/testsuite/ld-arm/attr-merge-div-10.d
new file mode 100644
index 0000000..32614ee
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-10.d
@@ -0,0 +1,13 @@
+#source: attr-merge-div-1.s
+#source: attr-merge-div-0.s
+#as:
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_ARM_ISA_use: Yes
+  Tag_THUMB_ISA_use: Thumb-1
+  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-div-11.d b/ld/testsuite/ld-arm/attr-merge-div-11.d
new file mode 100644
index 0000000..95dc8db
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-11.d
@@ -0,0 +1,13 @@
+#source: attr-merge-div-1.s
+#source: attr-merge-div-1.s
+#as:
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_ARM_ISA_use: Yes
+  Tag_THUMB_ISA_use: Thumb-1
+  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-div-12.d b/ld/testsuite/ld-arm/attr-merge-div-12.d
new file mode 100644
index 0000000..73d70ff
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-12.d
@@ -0,0 +1,13 @@
+#source: attr-merge-div-1.s
+#source: attr-merge-div-2.s
+#as:
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_ARM_ISA_use: Yes
+  Tag_THUMB_ISA_use: Thumb-1
+  Tag_DIV_use: Allowed in v7-A with integer division extension
diff --git a/ld/testsuite/ld-arm/attr-merge-div-120.d b/ld/testsuite/ld-arm/attr-merge-div-120.d
new file mode 100644
index 0000000..8891e4b
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-120.d
@@ -0,0 +1,16 @@
+#source: attr-merge-div-1.s
+#source: attr-merge-div-2.s
+#source: attr-merge-div-0.s
+#as: -mcpu=cortex-m3
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_CPU_name: "Cortex-M3"
+  Tag_CPU_arch: v7
+  Tag_CPU_arch_profile: Microcontroller
+  Tag_THUMB_ISA_use: Thumb-2
+  Tag_DIV_use: Allowed in v7-A with integer division extension
diff --git a/ld/testsuite/ld-arm/attr-merge-div-2.s b/ld/testsuite/ld-arm/attr-merge-div-2.s
new file mode 100644
index 0000000..20394c8
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-2.s
@@ -0,0 +1 @@
+	.eabi_attribute Tag_DIV_use, 2
diff --git a/ld/testsuite/ld-arm/attr-merge-div-20.d b/ld/testsuite/ld-arm/attr-merge-div-20.d
new file mode 100644
index 0000000..fd494bb
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-20.d
@@ -0,0 +1,13 @@
+#source: attr-merge-div-2.s
+#source: attr-merge-div-0.s
+#as:
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_ARM_ISA_use: Yes
+  Tag_THUMB_ISA_use: Thumb-1
+  Tag_DIV_use: Allowed in v7-A with integer division extension
diff --git a/ld/testsuite/ld-arm/attr-merge-div-21.d b/ld/testsuite/ld-arm/attr-merge-div-21.d
new file mode 100644
index 0000000..afd0f8d
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-21.d
@@ -0,0 +1,13 @@
+#source: attr-merge-div-2.s
+#source: attr-merge-div-1.s
+#as:
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_ARM_ISA_use: Yes
+  Tag_THUMB_ISA_use: Thumb-1
+  Tag_DIV_use: Allowed in v7-A with integer division extension
diff --git a/ld/testsuite/ld-arm/attr-merge-div-22.d b/ld/testsuite/ld-arm/attr-merge-div-22.d
new file mode 100644
index 0000000..c70da03
--- /dev/null
+++ b/ld/testsuite/ld-arm/attr-merge-div-22.d
@@ -0,0 +1,13 @@
+#source: attr-merge-div-2.s
+#source: attr-merge-div-2.s
+#as:
+#ld: -r
+#readelf: -A
+# This test is only valid on ELF based ports.
+# not-target: *-*-*coff *-*-pe *-*-wince *-*-*aout* *-*-netbsd *-*-riscix*
+
+Attribute Section: aeabi
+File Attributes
+  Tag_ARM_ISA_use: Yes
+  Tag_THUMB_ISA_use: Thumb-1
+  Tag_DIV_use: Allowed in v7-A with integer division extension
diff --git a/ld/testsuite/ld-arm/attr-merge-unknown-2.d b/ld/testsuite/ld-arm/attr-merge-unknown-2.d
index 5755803..bf44f43 100644
--- a/ld/testsuite/ld-arm/attr-merge-unknown-2.d
+++ b/ld/testsuite/ld-arm/attr-merge-unknown-2.d
@@ -11,4 +11,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-unknown-2r.d b/ld/testsuite/ld-arm/attr-merge-unknown-2r.d
index d950b3e..6d523fb 100644
--- a/ld/testsuite/ld-arm/attr-merge-unknown-2r.d
+++ b/ld/testsuite/ld-arm/attr-merge-unknown-2r.d
@@ -11,4 +11,3 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-unknown-3.d b/ld/testsuite/ld-arm/attr-merge-unknown-3.d
index c210a06..b02ba6d 100644
--- a/ld/testsuite/ld-arm/attr-merge-unknown-3.d
+++ b/ld/testsuite/ld-arm/attr-merge-unknown-3.d
@@ -11,5 +11,4 @@ Attribute Section: aeabi
 File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
-  Tag_DIV_use: Not allowed
   Tag_unknown_82: 1 \(0x1\)
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-1.d b/ld/testsuite/ld-arm/attr-merge-vfp-1.d
index 99fc8e4..8625735 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-1.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-1.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3-D16
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-1r.d b/ld/testsuite/ld-arm/attr-merge-vfp-1r.d
index 42bfe99..d7a15d7 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-1r.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-1r.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3-D16
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-2.d b/ld/testsuite/ld-arm/attr-merge-vfp-2.d
index 3161e11..6444bd0 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-2.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-2.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-2r.d b/ld/testsuite/ld-arm/attr-merge-vfp-2r.d
index 9c6367f..1d36983 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-2r.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-2r.d
@@ -11,4 +11,3 @@ File Attributes
   Tag_ARM_ISA_use: Yes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-3.d b/ld/testsuite/ld-arm/attr-merge-vfp-3.d
index 9853879..ee89384 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-3.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-3.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv4-D16
   Tag_FP_HP_extension: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-3r.d b/ld/testsuite/ld-arm/attr-merge-vfp-3r.d
index 24df972..d06bd27 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-3r.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-3r.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv4-D16
   Tag_FP_HP_extension: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-4.d b/ld/testsuite/ld-arm/attr-merge-vfp-4.d
index 469fc9b..c18d672 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-4.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-4.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv4
   Tag_FP_HP_extension: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-4r.d b/ld/testsuite/ld-arm/attr-merge-vfp-4r.d
index c84e508..327e0c3 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-4r.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-4r.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv4
   Tag_FP_HP_extension: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-5.d b/ld/testsuite/ld-arm/attr-merge-vfp-5.d
index dc0c6ee..cd55a86 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-5.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-5.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv4
   Tag_FP_HP_extension: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-5r.d b/ld/testsuite/ld-arm/attr-merge-vfp-5r.d
index 5e1d23a..505c31b 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-5r.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-5r.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv4
   Tag_FP_HP_extension: Allowed
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-6.d b/ld/testsuite/ld-arm/attr-merge-vfp-6.d
index ca89181..54d063f 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-6.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-6.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3
   Tag_ABI_HardFP_use: SP and DP
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-vfp-6r.d b/ld/testsuite/ld-arm/attr-merge-vfp-6r.d
index f533632..f32d4fc 100644
--- a/ld/testsuite/ld-arm/attr-merge-vfp-6r.d
+++ b/ld/testsuite/ld-arm/attr-merge-vfp-6r.d
@@ -12,4 +12,3 @@ File Attributes
   Tag_THUMB_ISA_use: Thumb-1
   Tag_FP_arch: VFPv3
   Tag_ABI_HardFP_use: SP and DP
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-00-nowarn.d b/ld/testsuite/ld-arm/attr-merge-wchar-00-nowarn.d
index 88e5d25..8a01f2d 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-00-nowarn.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-00-nowarn.d
@@ -19,4 +19,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-00.d b/ld/testsuite/ld-arm/attr-merge-wchar-00.d
index 73df821..4242822 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-00.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-00.d
@@ -19,4 +19,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-02-nowarn.d b/ld/testsuite/ld-arm/attr-merge-wchar-02-nowarn.d
index f55bf52..f393516 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-02-nowarn.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-02-nowarn.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-02.d b/ld/testsuite/ld-arm/attr-merge-wchar-02.d
index 500b6a9..f662120 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-02.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-02.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-04-nowarn.d b/ld/testsuite/ld-arm/attr-merge-wchar-04-nowarn.d
index c1d4efd..16cc469 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-04-nowarn.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-04-nowarn.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-04.d b/ld/testsuite/ld-arm/attr-merge-wchar-04.d
index cd11980..41413b9 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-04.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-04.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-20-nowarn.d b/ld/testsuite/ld-arm/attr-merge-wchar-20-nowarn.d
index b60e458..c0b1248 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-20-nowarn.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-20-nowarn.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-20.d b/ld/testsuite/ld-arm/attr-merge-wchar-20.d
index 96738b1..b81fb15 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-20.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-20.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-22-nowarn.d b/ld/testsuite/ld-arm/attr-merge-wchar-22-nowarn.d
index 22539de..e9a1e94 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-22-nowarn.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-22-nowarn.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-22.d b/ld/testsuite/ld-arm/attr-merge-wchar-22.d
index c0e67dc..bf75660 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-22.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-22.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-24-nowarn.d b/ld/testsuite/ld-arm/attr-merge-wchar-24-nowarn.d
index e7f2566..0c9b33e 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-24-nowarn.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-24-nowarn.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-40-nowarn.d b/ld/testsuite/ld-arm/attr-merge-wchar-40-nowarn.d
index efeafcc..54f0c54 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-40-nowarn.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-40-nowarn.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-40.d b/ld/testsuite/ld-arm/attr-merge-wchar-40.d
index 39cb58a..46be48c 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-40.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-40.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-42-nowarn.d b/ld/testsuite/ld-arm/attr-merge-wchar-42-nowarn.d
index b989f35..cc72d3e 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-42-nowarn.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-42-nowarn.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-44-nowarn.d b/ld/testsuite/ld-arm/attr-merge-wchar-44-nowarn.d
index 988dd6e..35eb756 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-44-nowarn.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-44-nowarn.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge-wchar-44.d b/ld/testsuite/ld-arm/attr-merge-wchar-44.d
index acda7e7..c0fba85 100644
--- a/ld/testsuite/ld-arm/attr-merge-wchar-44.d
+++ b/ld/testsuite/ld-arm/attr-merge-wchar-44.d
@@ -20,4 +20,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed
diff --git a/ld/testsuite/ld-arm/attr-merge.attr b/ld/testsuite/ld-arm/attr-merge.attr
index f07930e..578333b 100644
--- a/ld/testsuite/ld-arm/attr-merge.attr
+++ b/ld/testsuite/ld-arm/attr-merge.attr
@@ -12,4 +12,3 @@ File Attributes
   Tag_ABI_align_preserved: 8-byte, except leaf SP
   Tag_ABI_enum_size: small
   Tag_ABI_optimization_goals: Aggressive Debug
-  Tag_DIV_use: Not allowed