It is needlessly complex to invert the result of a boolean comparison. The opposite comparison should be made instead.
Noncompliant code example
IF NOT (@a = 2) -- Noncompliant
BEGIN
...
END
IF NOT (@b < 10) -- Noncompliant
BEGIN
...
END
Compliant solution
IF @a <> 2
BEGIN
...
END
IF @b >= 10
BEGIN
...
END
