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V0231:
The specification states the following:
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Subclause 8.15, "<distinct predicate>": <distinct predicate> ::= <row value predicand 3> <distinct predicate part 2> <distinct predicate part 2> ::= IS [ NOT ] DISTINCT FROM <row value predicand 4> ... Conformance Rules Without Feature T152, "DISTINCT predicate with negation", conforming SQL language shall not contain a <distinct predicate part 2> that immediately contains NOT.
Microsoft SQL Server 2008 R2 and Microsoft SQL Server 2012 vary as follows:
Transact-SQL does not support this feature.