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V0029:
The specification states the following:
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[Definition:] IDREF represents the IDREF attribute type from [XML 1.0 (Second Edition)]. The ·value space· of IDREF is the set of all strings that ·match· the NCName production in [Namespaces in XML]. The ·lexical space· of IDREF is the set of strings that ·match· the NCName production in [Namespaces in XML]. The ·base type· of IDREF is NCName. For compatibility ... this datatype should be used only on attributes.
Microsoft SQL Server 2008 R2 and Microsoft SQL Server 2012 vary as follows:
Transact-SQL does not support this data type. A schema cannot declare elements of type xs:IDREF or elements derived by restriction of or extension from this type.
This variation pertains to XML Schemas [XMLSCHEMA1/2] [XMLSCHEMA2/2] functionality in SQL Server.