Hide columns if empty from Row 3 onwards vba

Hi all,
I have code which will hide columns L to AA if cells are empty.
It works fine.

I want to modify it to consider rows 3 onward down.
It means even if rows 1 & 2 are populated and row 3 onwards down are empty, then it will hide it.

I tried but it is not working. .

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Any help please
Many thanks
Kind regards

try changing

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to

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Hi Jewelsharma,
Very well done.
Simple but very effective.
Thanks

Cheers mate. Happy to help!