db(~db.tags.code.belongs(db(db.tags.id==db.items.of_tag)._select(db.tags.code))).select(db.tags.code)

not the _ in the inner _select.

On Jan 21, 8:54 am, vortex <[email protected]> wrote:
> SELECT code FROM tags WHERE code NOT IN (SELECT code FROM tags JOIN
> items ON tags.id=items.of_tag);

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