DELETE FROM ITEM
WHERE
    STOCK_MANAGEMENT_TYPE = '1'
    AND
    (
    ITEM_CODE NOT IN (
        SELECT ITEM_CODE
        FROM STOCK
    )
    OR
    (SELECT LAST_DELIVERY_DATE FROM STOCK) > '2023-01-01'
    AND
    (SELECT ACTUAL_AMT FROM STOCK) = '0'
    );

SELECT *
FROM ITEM