It is not often used, but some forums can allow to include HTML tags in messages. In such case code HTML tag can be used (HTML no BBCode). Please note that there is no sense to translate code, that is why vBET by default do not translate content of BBCodes: code, php, html. But this do not include code HTML tag.
So if your forum allows to use HTML tags in messages, then it will be wise for you to turn on option:
Admin CP -> vBET -> Translation Options -> Don't translate code html tag
Please note that by default this option is disabled for better performance - as mentioned before for most forums it is not necessary. So do not turn it on if your forum, like most others, do not allow to include HTML tags in messages.