SAP Message W/197 - Markdown rule &1 cannot be deleted

Diagnosis
Markdown rule &V1& cannot be deleted, as:
(&V2&) it is being used in the header data of markdown plans.
(&V3&) it is being used in markdown plans at item level.
(&V4&) it is being used in markdown types.

System Response
The deletion of the markdown rule has been refused.

Procedure
Do not use the markdown rule.