Varying parameters in IF statements: negative time

Hello I am currently stumped on trying to get an IF statement with varying parameters working. I just started VBA programming yesterday so the program is quite brute force. The last FOR loop in my code with the embedded IF statement I am trying to simulate this command: =IF(AO3>B3, B3+1-AO3, B3-AO3) which seems to not work in VBA. I am trying to subtract 7 hours from a 24 hour clock, it works on times that end up positive but spits out times that are negative (using 1904 time).

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I have also tried substituting "AO" & j and "B" & j with Cells(41,j).value and Cells(2,j).value but I started getting 1002 errors.

Any help would be appreciated!

-karl

I will clarify the problem I am having: I want the if statement to increment the column number. So it starts at AO3 > B3, then next iteration it starts at AO4 > B4. etc.

If a time in GMT (hh:mm:ss) is 00:00:00 then I subtract 7:00:00, I want to get 17:00:00

Thanks!