Shields do not block damage while the player faces straight up

Summary 

Same issue of MC-109101 (since fixed in 1.20.3 23w40a)

The shield does not block attacks when the player faces straight up, even if the enemy is above the player.

Addons/Resource packs: no

Attachments: yes

Verified versions: 1.20.31, 1.20.40.24 Preview 

Steps to reproduce

1. Ensure you are in Survival or Adventure mode
2. Hold a shield:

   /replaceitem entity @s slot.weapon.offhand 0 shield

1. Face directly upwards
2. Summon an arrow directly above you:

   /summon arrow ~ ~20 ~

1. Attempt to block the arrow with the shield

Observed result 

  The shield does not block the arrow

Expected behavior

The arrow should be block the arrow to match java edition