SELECT syntax
  
   Subqueries are not supported in a SELECT list and the PERCENT argument is not supported in the TOP clause.
  
  Examples
  
   Example A
  
  
   The nested SELECT statement in the following statement is not supported.
  
  
   SELECT
  
  
    (SELECT a.empno FROM emp a WHERE a.deptno = b.deptno)
  
  
   FROM
  
  
   dept b
  
  
   Example B
  
  
   The PERCENT argument is not supported in a TOP clause.
  
  
   SELECT TOP 10 PERCENT * FROM emp ORDER BY sal desc
  
  
   Example C
  
  
   The TOP clause is not supported in UNION queries and subqueries.
  
  
   SELECT TOP 3 empno FROM emp UNION SELECT deptno FROM dept;
  
  
   SELECT * FROM emp WHERE deptno IN (SELECT TOP 2 deptno FROM dept);