Why is this an issue?
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) Then // Noncompliant
Dim b as Boolean = Not (i < 10) // Noncompliant
Compliant solution
If a <> 2 Then
Dim b as Boolean = i >= 10