Formula to colour in cells depending upon the relationship of 2 other cells

[ajt8888]

I am trying to automate a process where I have to colour in cells depending upon the relationship of a result figure to a target and depending upon the aim.

The three colours are:
Green - where the result is better than the target
Amber - Where the result although worse than the target is within 10%
Red - Where the result worse than the target and outside the 10% (More than 10%)

The target may be greater than or less than depending upon the aim.

I have been given a formula, which is in the attached sheet and which works for some of the 12 different scenarios but not others. I'd be very grateful for any help.