DELETE FROM ITEM WHERE ITEM_CODE = (
SELECT IS.ITEM_CODE FROM
(SELECT * FROM ITEM I LEFT JOIN STOCK S ON I.ITEM_CODE = S.ITEM_CODE) IS
WHERE ITEM_CODE IS NULL 

UNION

SELECT ITEM_CODE,ACTUAL_AMT, MAX_LAST FROM 
(SELECT ITEM_CODE, ACTUAL_AMT,MAX(LAST_DELIVERY_DATE) AS MAX_LAST FROM STOCK
GROUP BY ITEM_CODE,ACTUAL_AMT) MS
WHERE MS.MAX_LAST < '2022-12-01' AND ACTUAL_AMT = 0
)