Conditional Formatting Formula Criteria

Hi All - I have found a solution to my problem but I don't understand why it works ... so hoping one of the more knowledgeable folk here can help explain.

Using the Excel front-end I had a rule set based on the formula

Formula:

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, so when I came to transfer this to VBA I took the same formula across into my code. However, that never worked:

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Whereas, this code does work:

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I don't get why a more complex formula will works when the other doesn't and everything else is the same in the code.

Thanks in advance.
Bob

Thanks for the reply Millz, very helpful. Didn't realise I needed to put the "" inside more " ".