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Yes, that's the idea, and you'll find that the straight surface on the side opposite the spark plug will naturally move back a few mm as well. Cut it all back the same amount, so it remains straight -- not a figure-8 shape.
Pic below is of chambers taken out to 93mm and using 46/38.5mm valves, so the straight side has shortened a lot... but it's still straight. (Sorry it's blurry, best I've got.)
However, you'll still have the smaller intake valves and ports of the B18 head. Wouldn't it be easier to recondition a B20 head, assuming such things are not rare where you are?
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