Throwing an exception from within a finally block will mask any exception which was previously thrown in the try or catch block, and the masked’s exception message and stack trace will be lost.

Noncompliant Code Example

Try
    ' Some work which end up throwing an exception
    Throw New ArgumentException()
Finally
    ' Clean up
    Throw New InvalidOperationException()       ' Noncompliant; will mask the ArgumentException
End Try

Compliant Solution

Try
    ' Some work which end up throwing an exception
    Throw New ArgumentException()
Finally
    ' Clean up
End Try