XL 2010 Conditions qui ne passent pas

Option Explicit

Sub test()
    Dim d As Object, TbRes(), tbd(), dl As Long, ligne As Long, clé, lig As Integer
    Dim BD As Worksheet, col As Byte
    Set d = CreateObject("Scripting.Dictionary")
    Set BD = Sheets("BD")

    Application.ScreenUpdating = False

    ''//*********************************************************
    tbd = BD.Range("A2:L" & BD.Cells(Rows.Count, 1).End(xlUp).Row).Value2

    'totalisation par compte
    ReDim TbRes(1 To UBound(tbd), 1 To 6)
    For ligne = 1 To UBound(tbd)
        clé = tbd(ligne, 3)
        If Left(clé, 2) <> 88 Or Left(clé, 2) <> 99 Then '**condition qui pose problème
            If d.exists(clé) Then
                lig = d(clé)
            Else
                d(clé) = d.Count + 1
                lig = d.Count  ' index
                TbRes(lig, 1) = tbd(ligne, 3)
                TbRes(lig, 2) = tbd(ligne, 4)
                TbRes(lig, 4) = tbd(ligne, 10)
                TbRes(lig, 5) = tbd(ligne, 11)
            End If
            col = IIf(tbd(ligne, 5) = "Dépenses", 6, 7)
            TbRes(lig, 3) = TbRes(lig, 3) + tbd(ligne, col)
        End If
    Next ligne

    With Feuil2
        .Cells.ClearContents
        .[A1].Resize(UBound(TbRes), UBound(TbRes, 2)) = TbRes
    End With
    Application.ScreenUpdating = True
    '
    MsgBox "terminé"
Set BD = Nothing: Set d = Nothing: Erase tbd: Erase TbRes

End Sub