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