In VB:

   if age>ageLowLimit then
     givebeer
   end if

is equivalent to:

  if age>ageLowLimit then givebeer

and you can even mix both styles:

  if age>ageLowLimit then
    givebeer
    allowGambling
  else: giveSoda
  endif

Altough I use it when it improves readability (for instance, with short tests and instructions), I don't like that you seem to open the code block with the "then", but you don't close it.