Screen Space Reflection has dark artifacts at low view angles

When looking at a large flat surfaces at very sharp angles dark banding will occur at the horizon. This also occurs in 4.14 CL 3091931

Note : I've attached a 4.12.5 version of the project (SSR412) for comparison.

1. Open attached project SSR413
2. Press the 1 key so that camera is snapped to preset view

RESULT
you will see a dark band across the horizon (see screenshot for comparison to 4.12.5)

EXPECTED
No dark band across horizon