See https://github.com/perl11/cperl/pull/278
and https://github.com/perl11/cperl/pull/287

diff --git a/dist/ExtUtils-MakeMaker/t/INSTALL_BASE.t b/dist/ExtUtils-MakeMaker/t/INSTALL_BASE.t
index fc31611..2f44b7a 100644
--- a/dist/ExtUtils-MakeMaker/t/INSTALL_BASE.t
+++ b/dist/ExtUtils-MakeMaker/t/INSTALL_BASE.t
@@ -15,12 +15,13 @@ $CLEANUP &&= 1; # so always 1 or numerically 0
 
 use MakeMaker::Test::Utils;
 use MakeMaker::Test::Setup::BFD;
-use Test::More;
 use Config;
 use ExtUtils::MM;
-plan !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
+use Test::More
+    !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
     ? (skip_all => "cross-compiling and make not available")
-    : (tests => 3 + $CLEANUP + @INSTDIRS * (15 + $CLEANUP));
+    : ();
+plan tests => 3 + $CLEANUP + @INSTDIRS * (15 + $CLEANUP);
 
 my $Is_VMS = $^O eq 'VMS';
 
diff --git a/dist/ExtUtils-MakeMaker/t/PL_FILES.t b/dist/ExtUtils-MakeMaker/t/PL_FILES.t
index f96186f..e6bc0cf 100644
--- a/dist/ExtUtils-MakeMaker/t/PL_FILES.t
+++ b/dist/ExtUtils-MakeMaker/t/PL_FILES.t
@@ -11,9 +11,9 @@ use File::Temp qw[tempdir];
 use MakeMaker::Test::Setup::PL_FILES;
 use MakeMaker::Test::Utils;
 use Config;
-use Test::More;
 use ExtUtils::MM;
-plan !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
+use Test::More
+    !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
     ? (skip_all => "cross-compiling and make not available")
     : (tests => 9);
 
diff --git a/dist/ExtUtils-MakeMaker/t/basic.t b/dist/ExtUtils-MakeMaker/t/basic.t
index b06a1f1..112fedb 100644
--- a/dist/ExtUtils-MakeMaker/t/basic.t
+++ b/dist/ExtUtils-MakeMaker/t/basic.t
@@ -20,9 +20,9 @@ use utf8;
 use MakeMaker::Test::Utils;
 use MakeMaker::Test::Setup::BFD;
 use Config;
-use Test::More;
 use ExtUtils::MM;
-plan !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
+use Test::More
+    !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
     ? (skip_all => "cross-compiling and make not available")
     : (tests => 171);
 use File::Find;
diff --git a/dist/ExtUtils-MakeMaker/t/min_perl_version.t b/dist/ExtUtils-MakeMaker/t/min_perl_version.t
index c5d78d6..2ef118d 100644
--- a/dist/ExtUtils-MakeMaker/t/min_perl_version.t
+++ b/dist/ExtUtils-MakeMaker/t/min_perl_version.t
@@ -13,9 +13,9 @@ use TieOut;
 use MakeMaker::Test::Utils;
 use MakeMaker::Test::Setup::MPV;
 use Config;
-use Test::More;
 use ExtUtils::MM;
-plan !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
+use Test::More
+    !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
     ? (skip_all => "cross-compiling and make not available")
     : (tests => 36);
 use File::Path;
diff --git a/dist/ExtUtils-MakeMaker/t/pm_to_blib.t b/dist/ExtUtils-MakeMaker/t/pm_to_blib.t
index 07c2f74..a9194f7 100644
--- a/dist/ExtUtils-MakeMaker/t/pm_to_blib.t
+++ b/dist/ExtUtils-MakeMaker/t/pm_to_blib.t
@@ -12,9 +12,9 @@ use ExtUtils::MakeMaker;
 use MakeMaker::Test::Utils;
 use MakeMaker::Test::Setup::BFD;
 use Config;
-use Test::More;
 use ExtUtils::MM;
-plan !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
+use Test::More
+    !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
     ? (skip_all => "cross-compiling and make not available")
     : 'no_plan';
 
diff --git a/dist/ExtUtils-MakeMaker/t/recurs.t b/dist/ExtUtils-MakeMaker/t/recurs.t
index 6f1c093..d3c4d4a 100644
--- a/dist/ExtUtils-MakeMaker/t/recurs.t
+++ b/dist/ExtUtils-MakeMaker/t/recurs.t
@@ -14,9 +14,9 @@ use File::Temp qw[tempdir];
 use MakeMaker::Test::Utils;
 use MakeMaker::Test::Setup::Recurs;
 use Config;
-use Test::More;
 use ExtUtils::MM;
-plan !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
+use Test::More
+    !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
     ? (skip_all => "cross-compiling and make not available")
     : (tests => 26);
 
diff --git a/dist/ExtUtils-MakeMaker/t/several_authors.t b/dist/ExtUtils-MakeMaker/t/several_authors.t
index 4753541..f7534ff 100644
--- a/dist/ExtUtils-MakeMaker/t/several_authors.t
+++ b/dist/ExtUtils-MakeMaker/t/several_authors.t
@@ -13,9 +13,9 @@ use TieOut;
 use MakeMaker::Test::Utils;
 use MakeMaker::Test::Setup::SAS;
 use Config;
-use Test::More;
 use ExtUtils::MM;
-plan !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
+use Test::More
+    !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'}
     ? (skip_all => "cross-compiling and make not available")
     : (tests => 20);
 use File::Path;
diff --git a/dist/ExtUtils-MakeMaker/t/unicode.t b/dist/ExtUtils-MakeMaker/t/unicode.t
index 2bb56aa..8087c2a 100644
--- a/dist/ExtUtils-MakeMaker/t/unicode.t
+++ b/dist/ExtUtils-MakeMaker/t/unicode.t
@@ -6,16 +6,19 @@ BEGIN {
 chdir 't';
 
 use strict;
+use ExtUtils::MM;
+use MakeMaker::Test::Setup::Unicode;
+use MakeMaker::Test::Utils qw(makefile_name make make_run run);
 use Test::More;
 use Config;
 BEGIN {
   plan skip_all => 'Need perlio and perl 5.8+.'
     if $] < 5.008 or !$Config{useperlio};
+  plan skip_all => 'cross-compiling and make not available'
+    if !MM->can_run(make()) && $ENV{PERL_CORE} && $Config{'usecrosscompile'};
+
   plan tests => 9;
 }
-use ExtUtils::MM;
-use MakeMaker::Test::Setup::Unicode;
-use MakeMaker::Test::Utils qw(makefile_name make_run run);
 use TieOut;
 
 my $MM = bless { DIR => ['.'] }, 'MM';
--