In your case, you can create an AFTER DELETE trigger on Table A that inserts the deleted row into Table B and removes it from Table A. Here's an example of how you can create such a trigger:

CREATE TRIGGER trg_DeleteRecord
ON TableA
AFTER DELETE
AS
BEGIN
    SET NOCOUNT ON;

    -- Insert the deleted row into Table B
    INSERT INTO TableB (id, name, delete)
    SELECT id, name, delete
    FROM deleted;

    -- Delete the row from Table A
    DELETE FROM TableA
    FROM deleted
    WHERE TableA.id = deleted.id;
END;

In this trigger, the deleted pseudo-table contains the rows deleted from Table A. You can use it to select the necessary columns and insert them into Table B. Then, you can perform a delete operation on Table A using a join with the deleted table to remove the corresponding rows.