diff --git a/core/includes/theme.inc b/core/includes/theme.inc
index 1b3e34f00a..f641aa0e7a 100644
--- a/core/includes/theme.inc
+++ b/core/includes/theme.inc
@@ -2070,7 +2070,6 @@ function drupal_common_theme() {
     ],
     'authorize_report' => [
       'variables' => ['messages' => [], 'attributes' => []],
-      'includes' => ['core/includes/theme.maintenance.inc'],
       'template' => 'authorize-report',
     ],
     'pager' => [
diff --git a/core/lib/Drupal/Core/Theme/Registry.php b/core/lib/Drupal/Core/Theme/Registry.php
index 094780a10e..7a5997e0eb 100644
--- a/core/lib/Drupal/Core/Theme/Registry.php
+++ b/core/lib/Drupal/Core/Theme/Registry.php
@@ -475,9 +475,7 @@ protected function processExtension(array &$cache, $name, $type, $theme, $path)
 
         // Load the includes, as they may contain preprocess functions.
         if (isset($info['includes'])) {
-          foreach ($info['includes'] as $include_file) {
-            include_once $this->root . '/' . $include_file;
-          }
+          throw new \Exception($info['includes'][0]);
         }
 
         // If the theme implementation defines a file, then also use the path
diff --git a/core/modules/views/views.module b/core/modules/views/views.module
index f04bd56338..b2cb9f5183 100644
--- a/core/modules/views/views.module
+++ b/core/modules/views/views.module
@@ -177,12 +177,7 @@ function views_theme($existing, $type, $theme, $path) {
 
       // For the views module we ensure views.theme.inc is included.
       if ($def['provider'] == 'views') {
-        if (!isset($hooks[$def['theme']]['includes'])) {
-          $hooks[$def['theme']]['includes'] = [];
-        }
-        if (!in_array('views.theme.inc', $hooks[$def['theme']]['includes'])) {
-          $hooks[$def['theme']]['includes'][] = $module_dir . '/views.theme.inc';
-        }
+        $hooks[$def['theme']]['file'] = '../views.theme.inc';
       }
       // The theme_file definition is always relative to the modules directory.
       elseif (!empty($def['theme_file'])) {