Probably the easiest thing to do is to use the unit alias feature to help. In order for this to work you need different project settings for different compiler versions. For example, different .dpr and .dproj files for each supported compiler version.
In your XE2 project you define a unit alias like so:
System.Actions=Vcl.ActnList
In the XE3 project you omit that alias.
Then in your .pas file you can happily use System.Actions with no problems in either version of Delphi.
An even simpler solution is to create an empty unit named System.Actions
that you only include in your project for XE2 builds.