User Configuration\AdministrativeTemplates\Desktop\Active Desktop
Prevents the user from enabling or disabling Active Desktop or changing the Active Desktop configuration.
This is a comprehensive policy that locks down the configuration you establish by using other policies in this folder.
This policy removes the Web tab from Display in Control Panel and removes the Active Desktop item from menu that appears when you right-click the desktop. As as result, users cannot enable or disable Active Desktop. If Active Desktop is already enabled, users cannot add, remove, or edit Web content or disable, lock, or synchronize Active Desktop components.