Overdrawn Directors Loan Account

My husband and wife clients have a partnership and a limited company, both equally jointly owned.

The partnership wanted to buy a plot of land for its business but the company had the funds.

The funds were paid out of the company to the partnership and then the partnership bought the land.

This is a loan to the partnership rather than a specific withdrawal by a director, is s455 due?

Would it make any difference if the company was a partner in the partnership?