DELETE FROM ITEM WHERE ITEM_CODE IN (

SELECT ITEM_CODE FROM
(SELECT I.ITEM_CODE FROM ITEM I INNER JOIN STOCK S ON I.ITEM_CODE = S.ITEM_CODE)

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

)