Pluggin doesn't fire

CRM2013 - I have a custom entity new_originatingaccounts. On this entity I have two plugins, one for Create and one for Update. The entity has a two Option field called new_active. if this is set to NO then a workflow sets the record as deactivated. I am trying to fire a new plugin when the record is deactivated. After many hours of frustration, I have tried something simple just to get it working, but still nothing. I have been looking at lots of threads, so please be gentle if this looks completely wrong

Code

Imports System
Imports System.Collections.Generic
Imports System.Linq
Imports System.Text
Imports Microsoft.Xrm.Sdk
Imports System.ServiceModel
Imports Microsoft.SqlServer
Imports System.IO
Imports CRM2013_Plugins.clsGlobals
Imports Microsoft.Xrm.Sdk.Query
Imports Microsoft.Xrm.Sdk.Messages
Imports CRM2013_Plugins.cls_SQLFunctions

Namespace OAccountsDelete
    Public Class cls_OAccounts_delete
        Implements IPlugin

        Public Sub Execute(serviceProvider As System.IServiceProvider) Implements Microsoft.Xrm.Sdk.IPlugin.Execute
            Dim context As IPluginExecutionContext = DirectCast(serviceProvider.GetService(GetType(IPluginExecutionContext)), IPluginExecutionContext)
            If context.InputParameters.Contains("EntityMoniker") AndAlso TypeOf context.InputParameters("EntityMoniker") Is Entity Then

                Dim entity As Entity = DirectCast(context.InputParameters("EntityMoniker"), Entity)
                If entity.LogicalName = "new_originatingaccounts".ToLower() Then
                    Throw New InvalidPluginExecutionException("You are not authorized to set this record as inactive")
                End If
            End If
        End Sub
    End Class
End Namespace

crm tool

Dont ask me .. i dont know