Problem compiling gcc 10.2.0 Pass 2 LFS 10

make in the step 6.18. GCC-10.2.0 - Pass 2 produce this error:

make[2]: Entering directory '/mnt/lfs/sources/gcc-10.2.0/host-x86_64-lfs-linux-gnu/libcpp'
x86_64-lfs-linux-gnu-g++ -I../.././libcpp -I. -I../.././libcpp/../include -I../.././libcpp/include -g -O2 -W -Wall -Wno-narrowing -Wwrite-strings -Wmissing-format-attribute -pedantic -Wno-long-long -fno-exceptions -fno-rtti -I../.././libcpp -I. -I../.././libcpp/../include -I../.././libcpp/include -c -o charset.o -MT charset.o -MMD -MP -MF .deps/charset.Tpo ../.././libcpp/charset.c
In file included from ../.././libcpp/charset.c:21:
../.././libcpp/system.h:41:10: fatal error: new: No such file or directory
41 | #include <new>
| ^~~~~
compilation terminated.
Makefile:224: recipe for target 'charset.o' failed
make[2]: *** [charset.o] Error 1
make[2]: Leaving directory '/mnt/lfs/sources/gcc-10.2.0/host-x86_64-lfs-linux-gnu/libcpp'
Makefile:7955: recipe for target 'all-libcpp' failed
make[1]: *** [all-libcpp] Error 2
make[1]: Leaving directory '/mnt/lfs/sources/gcc-10.2.0'
Makefile:944: recipe for target 'all' failed
make: *** [all] Error 2

Somebody has suggestion to fix the compile issue ?

my system is ubuntu 18.04.5

thanks