Paul,
Only the civilian versions of the B Range have vacuum advance, the screened ignition military engine rely only on centrifugal advance.
If I remember correctly the B range were developed from a Bentley engine design from pre-war (Maybe why they where given B title) and in that period of time, vehicle engines were given a Taxation Rating called RAC h.p., which was worked out by bore area;
b2n over 2.5 b = bore diameter in inches and n = number of cylinders
To sell vehicles it was necessary for them to be in as low a taxation rating as possible and to achieve this the bore diameters were designed as small as possible which meant the stroke had to be longer. When this happened on a large engine, there was not enough room to get two valves of sufficient diameter in the headspace so the answer was to have inlet over exhaust, ie side exhaust valves and overhead inlet.
My recollection was that W.Robotham, a Rolls Royce director was working on this engine in the Forties to develop it in to multiple cylinder configuration for military use as it was an existing design and as we know now, hampered by the RAC rating which was holding back engine development.
So in my opinion the side valves were not done to enhance the engine power at all.