DELETE FROM ITEM
WHERE
    ITEM.STOCK_MANAGEMENT_TYPE = 1
    AND (
        ITEM.ITEM_CODE NOT IN (SELECT ITEM_CODE FROM STOCK)
        OR ITEM.ITEM_CODE IN (
            SELECT
                c.ITEM_CODE AS ITEM_CODE
            FROM
                ITEM c
            LEFT JOIN
                STOCK b
            ON
                c.ITEM_CODE = b.ITEM_CODE
            WHERE
                b.ACTUAL_AMT = 0
                AND b.LAST_DELIVERY_DATE < "2023-01-01"
        )
    )