DELETE FROM ITEM 
WHERE
    ITEM_CODE IN (select ITEM_CODE from STOCK where STOCK_MANAGEMENT_TYPE = 1) 
        AND
    (
        (ITEM_CODE NOT IN (select DISTINCT ITEM_CODE from STOCK))
            OR
        (ITEM_CODE IN (select DISTINCT ITEM_CODE from STOCK where LAST_DELIVERY_DATE < '2023-01-01' AND ACTUAL_AMT = 0))
    )
;