DELETE FROM ITEM
WHERE
ITEM_CODE NOT IN
  (
    SELECT
      ITEM_CODE
    FROM
      STOCK
  )
 AND
 STOCK_MANAGEMENT_TYPE = 1;
 

DELETE FROM ITEM
WHERE
ITEM_CODE IN
  (
    SELECT
     ITEM_CODE
    FROM
     STOCK
    WHERE
     ACTUAL_AMT = 0
     AND
     STOCK_MANAGEMENT_TYPE = 1
    GROUP BY ITEM_CODE
    HAVING
    LAST_DELIVERY_DATE < '2023-01-02'); --01/02?
--OR
--LAST_DELIVERY_DATE IS NULL