The "Subset of SQL Statements" element in the syntax diagram for the IF Statement List refers to all SQL statements, except for the following SQL statements, which are not valid in the IF statement list.
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ALLOCATE DESCRIPTOR
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LOAD
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Many of these statements are prohibited by the more general rule that the dynamic management statements of SQL are not valid within an SPL routine.
You can use a SELECT statement only if you use the INTO TEMP clause to store the result set of the SELECT statement in a temporary table.