vba - .数式ではなく定数に対して機能する関数セルとオフセットセルを見つける

Question

次のコードは、Vlookup 関数に似ています。同じ For Each...Next ループが、定数に適用されたときに機能するのに、数式に適用されたときに機能しないのはなぜだろうと思っていました。

ありがとうございました

Dim ws1 As Worksheet, ws2 As Worksheet
Dim SourceRange As Range, TargetRange As Range, TargetCell As Range, 
Dim SourceCell As Range, SourceColumn As Range, TargetColumn As Range, 
Dim TargetRangeConstant As Range, TargetRangeFormula As Range

On Error Resume Next

'set Worksheets and Ranges
Set ws1 = Worksheets("Sheet1")
Set ws2 = Worksheets("Sheet1")

Set SourceRange = ws1.Range("A:A")
Set TargetRange = ws2.Range("L:L")
    
Set SourceColumn = ws1.Range("C:C")
Set TargetColumn = ws2.Range("O:O")
  
Set TargetRangeConstant = TargetRange.SpecialCells(xlConstants)
Set TargetRangeFormula = TargetRange.SpecialCells(xlFormulas)

'For Constants
For Each TargetCell In TargetRangeConstant
    Set SourceCell = SourceRange.Find(What:=TargetCell, LookIn:=xlValues, _
                LookAt:=xlWhole, SearchOrder:=xlByRows, SearchDirection:=xlNext, _
                MatchCase:=False, SearchFormat:=False)
    If Not TargetCell Is Nothing Then
        '"copies" cells in source to target
        TargetCell.Offset(, TargetColumn.Column - TargetRange.Column) = SourceCell.Offset(, SourceColumn.Column - SourceRange.Column)
    End If
Next
 
'Same Function but for Formulas
 For Each TargetCell In TargetRangeFormula
    Set SourceCell = SourceRange.Find(What:=TargetCell, LookIn:=xlFormulas, _
                LookAt:=xlWhole, SearchOrder:=xlByRows, SearchDirection:=xlNext, _
                MatchCase:=False, SearchFormat:=False)
    If Not TargetCell Is Nothing Then
        '"copies" cells in source to target
        **TargetCell.Offset(, TargetColumn.Column - TargetRange.Column) = SourceCell.Offset(, SourceColumn.Column - SourceRange.Column)**
    End If
Next