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unit Unit1;

interface

uses
  Windows, Messages, SysUtils, Variants, Classes, Graphics, Controls, Forms,
  Dialogs;
{$UNSAFECODE ON}
type
  TForm1 = class(TForm)
    procedure FormCreate(Sender: TObject); unsafe;
  private
    { Private declarations }
  public
    { Public declarations }
  end;

  pTest = ^tTest;
  tTest = record
     value1 : integer;
  end;

var
  Form1: TForm1;

implementation

{$R *.nfm}

procedure TForm1.FormCreate(Sender: TObject); unsafe;
var
   test : pTest;
begin
   test := new(tTest); // <- Zeile 34
end;

end.