DELETE FROM ITEM
WHERE ITEM.STOCK_MANAGEMENT_TYPE = 1
AND 
(ITEM_CODE IN
    (SELECT ITEM_CODE
       FROM STOCK
      GROUP BY ITEM_CODE
     HAVING  MAX(IFNULL(LAST_DELIVERY_DATE,'2999-12-31')) <= '2022-12-01'
        AND SUM(ACTUAL_AMT)=0
    )
OR ITEM_CODE NOT IN 
   (SELECT ITEM_CODE
      FROM STOCK)
)