Can you try this:

SELECT column1,'99' [a],left(column2,2) , max(column3) [c], 'Yes' [d], 'Test' [e]

,ltrim(rtrim(column1))+ltrim(rtrim(left(column2,2))) as test

INTO #pre1

FROM table1

WHERE column4 = 'Yes'

GROUP BY column1, left(column2,2)

SELECT DISTINCT ltrim(rtrim(column1))+ltrim(rtrim(left(column2,2))) as test

INTO #pre2

FROM table2

SELECT p1.column1, p1.a, p1.b, p1.c, p1.d, p1.e

FROM #pre1 p1

WHERE NOT EXISTS(SELECT 1 FROM #pre2 p2 WHERE p2.test = p1.test)

You may also try creating unique clustered index on #pre2 (test)