VBA - Compléter tableau sous condition

'Déclaration =============================
Dim Plage As Range, Cel As Range, X As Long
Dim Tab_V(), Flg As Boolean
Dim F As Worksheet
'MEI ======================================
Set F = Sheets("Feuil2")
ReDim Tab_V(2, 0)
'Copier ===================================
Range([A1], Cells(Cells(Rows.Count, "A").End(xlUp).Row, Cells(1, Columns.Count).End(xlToLeft).Column)).Copy _
      F.[A1]
'compléter les cellules ==================
For Each Cel In F.Range(F.[C2], F.Cells(Rows.Count, "C").End(xlUp))
    If Cel.Offset(0, 1) <> "" Then
        Flg = True
        For X = 0 To UBound(Tab_V, 2)
            If Cel.Offset(0, 1) = Tab_V(2, X) Then
                Flg = False
                Exit For
            End If
        Next X
        If Flg Then
            ReDim Preserve Tab_V(2, UBound(Tab_V, 2) + 1)
            Tab_V(1, UBound(Tab_V, 2)) = Cel
            Tab_V(2, UBound(Tab_V, 2)) = Cel.Offset(0, 1)
        End If
    Else
        For X = 0 To UBound(Tab_V, 2)
            If Tab_V(1, X) = Cel Then
                Cel.Offset(0, 1) = Tab_V(2, X)
                Exit For
            End If
        Next X
    End If
Next Cel
'Nettoyer =================================
For X = F.Cells(Rows.Count, "A").End(xlUp).Row To 2 Step -1
    If F.Cells(X, "A") = 2 Then F.Rows(X).Delete
Next X
End Sub