Deferred Tax

hello Sir, Sir you mentioned in your notes about the sharebased payments …its cv is (X) and tax base is nil and there is arrow to the cv named as intrinsic value..Right sir ?now my question is in Kaplan study text page 350 test your understanding 5 SPLASH ,they have mentioned that it is the cv of Share based payment which is nil not the tax base which you have mentioned in the notes . and the intrinsic value relates to the tax base not the cv..Kindly clear this issue sir ..Many Thanks