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V0162:
The specification states the following:
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Subclause 11.51, "<user-defined type definition>": <user-defined type definition> ::= CREATE TYPE <user-defined type body> <user-defined type body> ::= <schema-resolved user-defined type name> [ <subtype clause> ] [ AS <representation> ] [ <user-defined type option list> ] [ <method specification list> ] <user-defined type option list> ::= <user-defined type option> [ <user-defined type option>... ] <user-defined type option> ::= <instantiable clause> | <finality> | <reference type specification> | <cast to ref> | <cast to type> | <cast to distinct> | <cast to source> ... <finality> ::= FINAL | NOT FINAL ... Conformance Rules Without Feature S025, "Final structured types", in conforming SQL language, a <user-defined type definition> that defines a structured type shall contain a <finality> that is NOT FINAL.
Microsoft SQL Server 2008 R2 and Microsoft SQL Server 2012 vary as follows:
Transact-SQL does not support this feature.