Cómo usar múltiples transacciones en SQL Server

BEGIN TRANSACTION;
BEGIN TRY
    DELETE from A
    COMMIT TRANSACTION;
END TRY
BEGIN CATCH
ROLLBACK TRANSACTION;
END CATCH


BEGIN TRANSACTION;
BEGIN TRY
    DELETE     from B
    COMMIT TRANSACTION;
END TRY
BEGIN CATCH
    ROLLBACK TRANSACTION;
END CATCH
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