program test_intel

implicit none

type typeA
  type(typeB), pointer :: ptr
end type

type typeB
  integer :: i
  integer, pointer :: iptr
end type

type(typeA):: A
type(typeB), target:: B

  A%ptr => B
  call foo(A)

contains

subroutine foo(A)
type(typeA), intent(in):: A

  A%ptr%i = 1
  allocate(A%ptr%iptr)

end subroutine foo

end program test_intel