Using a string which comprises of values in a query, Sql Server

Language: Layout:

create function [dbo].[delimitedsplit8K] (
      @pstring varchar(8000)
    , @pdelimiter char(1)
  )
returns table with schemabinding as
 return
  with e1(N) as (
    select 1 union all select 1 union all select 1 union all 
    select 1 union all select 1 union all select 1 union all 
    select 1 union all select 1 union all select 1 union all select 1
  )
  , e2(N) as (select 1 from e1 a, e1 b)
  , e4(N) as (select 1 from e2 a, e2 b)
  , ctetally(N) as (
    select top (isnull(datalength(@pstring),0)) 
      row_number() over (order by (select null)) from e4
  )
  , ctestart(N1) as (
    select 1 union all
    select t.N+1 from ctetally t where substring(@pstring,t.N,1) = @pdelimiter
  )
  , ctelen(N1,L1) as (
    select s.N1,
      isnull(nullif(charindex(@pdelimiter,@pstring,s.N1),0)-s.N1,8000)
    from ctestart s
  )
 select itemnumber = row_number() over(order by l.N1)
      , item       = substring(@pstring, l.N1, l.L1)
   from ctelen l
;
go
create table v (ValueId varchar(8000))
insert into v values ('123, 234, 345, 466, 456');

create table t (someValue int);
insert into t values (345),(346)

select *
    from t
    where someValue in (
      select x.Item 
        from v
        cross apply (
            select Item 
            from [dbo].[delimitedsplit8K](v.ValueId,',')
            ) as x
        where x.Item <>''
        )

View schema
Execution time: 0,03 sec, rows selected: 1, rows affected: 3, absolute service time: 0,19 sec