XL 2016 Comment bien extraire la 1ère et la dernière ligne d'une cellule contenant 3 ou 4 lignes

Function F_Extract(Chaine, Position)
    T = Split(Chaine, Chr(10))
    If Position = 1 Then F_Extract = T(0) Else F_Extract = T(UBound(T))
End Function

Sub SplitChaine()
Application.ScreenUpdating = False
For L = 2 To [B10000].End(xlUp).Row ' Ligne de départ à adapter
    Chaine = Cells(L, "B")
    If Chaine <> "" Then
        If InStr(1, Chaine, Chr(10)) = 0 Then
            Cells(L, "C") = Chaine
        Else
            T = Split(Chaine, Chr(10))
            For C = 0 To UBound(T)
                Cells(L, 3 + C) = T(C)
            Next C
        End If
    Else
        Range(Cells(L, "C"), Cells(L, "F")).ClearContents
    End If
Next L
End Sub

=SUPPRESPACE(GAUCHE(STXT(SUBSTITUE(SUPPRESPACE($B13);CAR(10);REPT(" ";200));200*(COLONNES($B:B));9999);200))

Function LigneN(ByVal Chaine As String, ByVal Position As Integer) As String
Dim t
   Position = Position - 1: t = Split(Chaine, Chr(10))
   If Position >= 0 And Position <= UBound(t) Then LigneN = t(Position)
End Function

Sub SplitChaine()
Dim Tablo, TabloS, T, L, C
Application.ScreenUpdating = False
Tablo = Range("B2:B" & [B10000].End(xlUp).Row)  ' A adapter suivant fichier réel
ReDim TabloS(1 To UBound(Tablo), 1 To 4)
For L = 1 To UBound(Tablo)
    Chaine = Tablo(L, 1)
    If Chaine <> "" Then
        If InStr(1, Chaine, Chr(10)) = 0 Then
            TabloS(L, 1) = Chaine
        Else
            T = Split(Chaine, Chr(10))
            If UBound(T) > 3 Then Nmax = 3 Else Nmax = UBound(T)
            For C = 0 To Nmax
                TabloS(L, C + 1) = T(C)
            Next C
        End If
    End If
Next L
[C2].Resize(UBound(TabloS, 1), UBound(TabloS, 2)) = TabloS 'C2 à adapter
End Sub