BEGIN TRANSACTION DELETE FROM core_item_tag WHERE tagged_id IN SELECT

BEGIN TRANSACTION;
DELETE FROM core_item_tag  WHERE tagged_id IN (SELECT itemId FROM core_items
                            WHERE itemNumber = 'Код номенклатуры из п. 3.1');
DELETE FROM core_items WHERE  itemNumber = ''Код номенклатуры из п. 3.1';
    if (@@ERROR <> 0)
    begin
        ROLLBACK TRANSACTION;
        return;
    end;
commit transaction;