DELETE FROM ITEM
WHERE( 
    ITEM_CODE NOT IN(
        SELECT ITEM_CODE
        FROM STOCK
    )
OR
    ITEM_CODE IN(
    SELECT ITEM_CODE
    FROM STOCK
    GROUP BY ITEM_CODE
    HAVING (LAST_DELIVERY_DATE IS NOT NULL AND LAST_DELIVERY_DATE <= '2022-12-31' AND ACTUAL_AMT = 0)
    )
)
AND STOCK_MANAGEMENT_TYPE = 1;