Isso deve fazer o truque.
BEGIN TRANSACTION
DECLARE @taskId
SELECT TOP (1) @taskid = TaskId FROM Tasks WITH (UPDLOCK, READPAST) WHERE State = 'ReadyForProcessing'
UPDATE Tasks SET State = 'Processing' WHERE TaskId = @taskid
COMMIT TRAN
BEGIN TRANSACTION
DECLARE @taskId
SELECT TOP (1) @taskid = TaskId FROM Tasks WITH (UPDLOCK, READPAST) WHERE State = 'ReadyForProcessing'
UPDATE Tasks SET State = 'Processing' WHERE TaskId = @taskid
COMMIT TRAN