DELETE FROM ITEM
WHERE
    EXISTS (SELECT *
            FROM STOCK
            WHERE (ITEM.ITEM_CODE <> STOCK.ITEM_CODE AND
                   ITEM.STOCK_MANAGEMENT_TYPE = 1) OR
                  (STOCK.LAST_DELIVERY_DATE < "2023-00-00" AND
                   STOCK.ACTUAL_AMT = 0 AND
                   ITEM.STOCK_MANAGEMENT_TYPE = 1) OR
                  (STOCK.LAST_DELIVERY_DATE IS NULL AND
                   STOCK.ACTUAL_AMT = 0 AND
                   ITEM.STOCK_MANAGEMENT_TYPE = 1)
)
;
SELECT *
FROM ITEM;