software for Making Tax Digital for VAT

Hello, If a company that currently has a Making Tax Digital software, is merged into another company, What are the implications on Making Tax Digital (MTD) software in the event of a company merger. Specifically, I would like to understand whether the software will remain accessible and if any specific actions are necessary. Thank you

Hello if a Co that is merging with another and VAT registered, then the VAT number would be deregistered as the Co it has merged with would be declaring sales and purchases through their software and returns. So the software used for the Co that has deregistered due to merging I beleive would not be assessible as the VAT number is redundant.  Thank you .