DELETE FROM ITEM WHERE ITEM.ITEM_CODE IN (
    SELECT I.ITEM_CODE FROM ITEM I
     LEFT JOIN STOCK S ON I.ITEM_CODE = S.ITEM_CODE
     WHERE 
       I.STOCK_MANAGEMENT_TYPE = 1
       AND (
         S.ITEM_CODE IS NULL 
         OR (
            S.LAST_DELIVERY_DATE < '2023-01-01'
            AND
            ACTUAL_AMT = 0
            )
        )
)