WITH MAX_LAST(ITEM_CODE,LAST_DELIVERY_DATE) AS(
SELECT ITEM_CODE,MAX(LAST_DELIVERY_DATE)
FROM STOCK
GROUP BY ITEM_CODE
)

DELETE FROM ITEM
WHERE ITEM_CODE NOT IN (SELECT STOCK.ITEM_CODE FROM STOCK INNER JOIN ITEM ON STOCK.ITEM_CODE=ITEM.ITEM_CODE WHERE ACTUAL_AMT > 0)
AND (SELECT LAST_DELIVERY_DATE FROM MAX_LAST INNER JOIN ITEM ON MAX_LAST.ITEM_CODE = ITEM.ITEM_CODE) < '2022-12-01'