It seems you're breaking a few rules here.
You cannot use a function to delete rows in VBA. It does not matter whether you are using the function as a User Defined Function (aka UDF) on the worksheet or calling it from a sub in a VBA project. A function is meant to return a value, not perform operations that modify the structure (or even the values other than its own cell) on a worksheet. In your case, it could return an array of row numbers to be deleted by a sub.
It is considered canonical practise to start from the bottom (or the right for columns) and work up when deleting rows. Working from the top to the bottom may skip rows when a row is deleted and you loop to the next one.
Here is an example where a sub calls the function to gather the count of the unique, visible entries and an array of rows to be removed.
Sub remove_rows()
Dim v As Long, vDelete_These As Variant, iUnique As Long
Dim ws As Worksheet
Set ws = Worksheets(1)
vDelete_These = UniqueVisible(ws.Range("A1:A20"))
iUnique = vDelete_These(LBound(vDelete_These))
For v = UBound(vDelete_These) To (LBound(vDelete_These) + 1) Step -1 'not that we are working from the bottom up
ws.Rows(vDelete_These(v)).EntireRow.Delete
Next v
Debug.Print "There were " & iUnique & " unique, visible values."
End Sub
Function UniqueVisible(MyRange As Range)
Dim R As Range
Dim uniq As Long
Dim Dups As Variant
Dim v As String
ReDim Dups(1 To 1) 'make room for the unique count
v = ChrW(8203) 'seed out string hash check with the delimiter
For Each R In MyRange
If Not R.EntireRow.Hidden Then
If CBool(InStr(1, v, ChrW(8203) & R.Value & ChrW(8203), vbTextCompare)) Then
ReDim Preserve Dups(1 To UBound(Dups) + 1)
Dups(UBound(Dups)) = R.Row
Else
uniq = uniq + 1
v = v & R.Value & ChrW(8203)
End If
End If
Next R
Dups(LBound(Dups)) = uniq 'stuff the unique count into the primary of the array
UniqueVisible = Dups
End Function
Now, that is probably not how I would go about it. Seems easier to just write the whole thing into a single sub. However, understanding processes and limitations is important so I hope you can work with this.
Note that this does not have any error control. This should be present when dealing with arrays and deleting row in loops.
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