Often, when a feeder tap is made, the conductors are sized to the 10%/10' rule in 240.21(B)(1) or or the 33%/25' rule in 240.21(B)(1). 705.12(B)(1) modifies 240.21 by requiring a larger ampacity for the tap conductors. In the case of a 10' or smaller tap you can no longer just size the tap conductors at 10% of the OCPD protecting the circuit, but instead you must add the sum of the inverter breakers to the OCPD device protecting the circuit, and then size the tap conductors at 10% of this sum.
Example: You have a 200A circuit feeding a sub panel, and this circuit is tapped to a PV system OCPD within 10'. The PV system is a 3.8 kW inverter with a 20A OCPD. The minimum size of the tap conductors is 10% of (200A + 20), or 22A. In this instance the tap conductors would need to be increased in size from #12 to #10. If this tap were made to a non-PV device, 705.12(B)(1) would not come into play, and #12 conductors would be sufficient for the tap conductors. The idea is that both the 200A OCPD in the primary circuit and the PV circuit OCPD are feeding current into a short at the tap conductors, so they need to be a little bigger to handle the additional current without melting until a breaker clears the fault. That's the way it was explained to me in a training class on the subject years ago.
Not sure why you need to look at 705.11 when making a feeder tap. That is a load-side interconnection, and 705.11 doesn't come into play.