Microsoft Windows keeps the system real-time clock in local time. This causes several problems, including compatibility when multi booting with operating systems that set the clock to UTC, and double-adjusting the clock when multi booting different Windows versions, such as with a rescue boot disk. This approach is a problem even in Windows-only systems: there is no support for per-user timezone settings, only a single system-wide setting. In 2008 Microsoft hinted that future versions of Windows will partially support a Windows registry entry RealTimeIsUniversal that had been introduced many years earlier, when Windows NT supported RISC machines with UTC clocks, but had not been maintained. Since then at least two fixes related to this feature have been published by Microsoft.
Not using UTC, Windows can't multi boot with different versions of itself like you'd need to do to use what kind of disk?
a rescue boot disk