https://gcc.gnu.org/bugzilla/show_bug.cgi?id=89612

--- Comment #4 from Marek Polacek <mpolacek at gcc dot gnu.org> ---
And a better testcase, and actually valid:

template <typename> 
struct C {
  template <int N>
  friend int foo() noexcept(N);
};

template <int N>
int foo() noexcept(N);

C<int> c;

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