NOT Operator
If you preface a condition with the keyword NOT, the test is TRUE only
if the condition that NOT qualifies is FALSE. If
the condition that NOT qualifies has a NULL or an UNKNOWN value, the
NOT operator has no effect.
The following truth table shows the effect of NOT with 3–valued
Boolean operands. Here T represents a 
TRUE condition,
F represents a FALSE condition, and a question mark
(?) represents an UNKNOWN condition.
(An UNKNOWN value can occur when an operand is NULL).

The left column shows the value of the operand of the NOT operator, and the right column shows the returned value after NOT is applied to the operand.