https://gcc.gnu.org/bugzilla/show_bug.cgi?id=66366

--- Comment #2 from Andrew Benson <abensonca at gmail dot com> ---
This reduced test case produces an ICE with similar backtrace, although it
doesn't share the problem of having a non-allocatable/pointer CLASS variable
(as far as I can tell):

module sps
  type :: spsf
  end type spsf
  type :: h5
   contains
     procedure :: c => hC
  end type h5
contains
  subroutine frf()
    type(h5) :: spsf
    call spsf%c()
  end subroutine frf
  subroutine hC(s)
    class(h5), intent(inout) :: s
  end subroutine hC
end module sps

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