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I'm thinking that your thinking is wrong.
I'm also thinking that if you're advising clients about corporation tax you really ought to know the answer to your question without having to ask.
I'm intrigued. What made you think that it was "the opposite of s455" in the first place? I'm not following your logic.
It is maybe mixing it up with the older 12 month rule.
https://www.moorestephens.co.uk/news-views/january-2016/late-paid-intere...
Alas, the OP has petulantly deleted their query, so I guess we will never know if that was their thought process. Appreciate you making the effort to come up with the suggestion regardless.