IIF Statement "AND" & "Not Equal"

Hi,

I am trying to create an if statement which filters to include and exclude multiple fields, then tags the data as "UK - Exceptions - Tax".

The formula works and there is an output, but the != doesn't work to filter out the 'French' Engagement Country before retagging.

IIF ([ServiceLine] = "Tax"
AND
([Sector] IN ("Life Sciences","Professional Firms & Services","RE, Hospitality & Construction"))
AND [EngagementCountry] != ("France")
, "UK - Exceptions - Tax" , [FSO WAM Filter] ) 

Can anyone help?!

Thanks