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