Labels
Identifier :
A label indicates a target for the 
GOTO or 
GOSUB instruction.
A label is local to a function or procedure.
GOTO and labels can be used to leave a control structure.
FOR iY As Integer = 0 TO 5
  FOR iX As Integer = 0 TO 20 STEP 1
    PRINT "Loop1 "; iX
      IF iX = 3 THEN GOTO LOOP2
    NEXT
  NEXT
LOOP2:
 
But 
GOTO and labels cannot be used to enter a control structure.
This is forbidden, even if the variables are preset.
Dim iX As Integer = 18
' GOTO LOOP3   ' forbidden
FOR iX = 20 TO -2 STEP -2
LOOP3:
  PRINT "Loop2 "; iX
NEXT
See also