XL 2013 decoupe de phrase sans coupe de mots

Option Explicit
Function SplitSpc(ByVal Txt As String) As String
   Dim P As Integer, N As Integer, TR() As String
   Do While Txt <> ""
      P = Len(Txt)
      If P > 30 Then P = InStrRev(Left$(Txt, 30), " ")
      N = N + 1: ReDim Preserve TR(1 To N): TR(N) = Left$(Txt, P - 1)
      Txt = Mid$(Txt, P + 1)
      Loop
   SplitSpc = Join(TR, vbLf)
   End Function

Option Explicit
Function SplitSpc(ByVal Txt As String) As Variant()
   Dim P As Integer, N As Integer, TR()
   ReDim TR(1 To Application.Caller.Rows.Count, 1 To 1)
   Do While Txt <> ""
      P = Len(Txt)
      If P > 30 Then P = InStrRev(Left$(Txt, 30), " ")
      N = N + 1: TR(N, 1) = Left$(Txt, P - 1)
      Txt = Mid$(Txt, P + 1)
      Loop
   SplitSpc = TR
   End Function