I stand corrected. As I’ve double-checked now, unfortunately “UTC” is ambiguous in that it may refer both to the time standard and the time zone. In this case one can say that Unix time is based on UTC the time standard, but not the time zone. Although given that in Unix time every day has the same number of seconds and instead the clock is sometimes slowed down, while in UTC there is an additional 61st second, can we truly say that it’s UTC-based? I’d say it’s its own standard derived from UTC. Maybe that’s being too pedantic.
