DELETE FROM ITEM
WHERE ITEM_CODE IN (
    SELECT ITEM.ITEM_CODE
    FROM ITEM AS IT
    LEFT JOIN STOCK AS ST
        ON (IT.ITEM_CODE = ST.ITEM_CODE )
WHERE IT.STOCK_MANAGEMENT_TYPE = 1
AND ST.ITEM_CODE IS NULL
OR (ST.LAST_DELIVERY_DATE > date('2022-12-01') AND ST.ACTUAL_AMT = 0)
)