SELECT * FROM ITEM AS I 
WHERE STOCK_MANAGEMENT_TYPE=1 AND 
(NOT EXISTS 
    (SELECT
        ITEM_CODE
    FROM
        STOCK AS S
    WHERE
        I.ITEM_CODE = S.ITEM_CODE)
OR EXISTS
    (SELECT
        ITEM_CODE
    FROM
        STOCK AS S
    WHERE
        I.ITEM_CODE = S.ITEM_CODE AND (LAST_DELIVERY_DATE IS NULL OR LAST_DELIVERY_DATE <= '2023-01-01') AND ACTUAL_AMT=0));