Sub test()
Dim Ctl As Range
For Each Ctl In Range("D4:D7")
If Ctl.Offset(0, -2) <> "" Then
If Ctl = "" Then
If Ctl.Offset(0, 2) <> "" Then
Ctl = Ctl.Offset(0, 2)
Else
If Left(Ctl.Offset(0, 1), 2) = "06" Then Ctl = Ctl.Offset(0, 1)
End If
End If
End If
Next Ctl
End Sub