DELETE FROM ITEM
WHERE 
  STOCK_MANAGEMENT_TYPE = 1
  AND (
    ITEM_CODE NOT IN (SELECT ITEM_CODE FROM STOCK)
    OR ITEM_CODE IN (
      SELECT ITEM_CODE FROM STOCK
      GROUP BY ITEM_CODE
      HAVING (MAX(LAST_DELIVERY_DATE) < '2023-01-01' OR MAX(LAST_DELIVERY_DATE) IS NULL)
        AND SUM(ACTUAL_AMT) = 0
    )
  )