For example: “this meeting will take place at 10 AM on July 31st, 2026, US Pacific time” cannot be expressed in UTC. You can guess what time UTC that refers to, and you’ll probably be right, but you’ll be wrong if it turns out for example that the US abolishes DST before that date.
Yup, it's a function that leads to a time, depending on some things. And you can't express it in UTC, so you better store the whole function (as a string, for example). QED
For example: “this meeting will take place at 10 AM on July 31st, 2026, US Pacific time” cannot be expressed in UTC. You can guess what time UTC that refers to, and you’ll probably be right, but you’ll be wrong if it turns out for example that the US abolishes DST before that date.