SET IDENTITY_INSERT for Table Variable in SQL Server

SET IDENTITY_INSERT - Allows to insert explicit values to identity column of the table.

SET IDENTITY_INSERT ON/OFF works for talbes and temporary table.
we can not use for table variables.

If we run a sample query below

DECLARE @student TABLE (ID INT IDENTITY,Name VARCHAR(50))   INSERT INTO @student(Name) Values('A') INSERT INTO @student(Name) Values('B') INSERT INTO @student(Name) Values('C') INSERT INTO @student(Name) Values('D')   DELETE FROM @student WHERE ID = 3   SET IDENTITY_INSERT @student ON   INSERT INTO @student(ID,Name) Values(2,'E')

we will get error as

Msg 102, Level 15, State 1, Line 10

Incorrect syntax near '@student'