Public Class Form1
    Private Sub Button1_Click(ByVal sender As System.Object, _
    ByVal e As System.EventArgs) Handles Button1.Click
        On Error GoTo nextstep
        Dim result As Integer
        Dim num As Integer
        num = 100
        result = num / 0
nextstep:
        MsgBox("Control Here")
    End Sub
End Class