2.1.2.148 S162, Subtype treatment for references

V0184:

The specification states the following:

 Subclause 6.16, "<subtype treatment>":
  
 <subtype treatment> ::=
 TREAT <left paren> <subtype operand> AS <target subtype> <right paren>
  
 <subtype operand> ::=
 <value expression>
  
 <target subtype> ::=
 <path-resolved user-defined type name>
 | <reference type>
  
 ...
  
 Conformance Rules
  
 Without Feature S162, "Subtype treatment for references", conforming SQL language shall not contain a <target subtype> that contains a <reference type>.

Microsoft SQL Server 2008 R2 and Microsoft SQL Server 2012 vary as follows:

Transact-SQL does not support this feature.