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 NOT EXISTS(SELECT ITEM_CODE FROM STOCK)
OR (IT.STOCK_MANAGEMENT_TYPE = 1 and (ST.LAST_DELIVERY_DATE < date('2022-12-01') AND ST.ACTUAL_AMT = 0))
)