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T-SQL supports two functions related to date and time values with an offset: SWITCHOFFSET and TODATETIMEOFFSET.

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Cover of Training Kit (Exam 70-461): Querying Microsoft® SQL Server® 2012

Note

Offset refers to the number of hours/minutes off 0 UTC. UTC is at 0 in England. Offset for the Eastern United States is -5. OFFSET is used to store dates and times in a time zone other than the local system time zone or to choose a time zone for data in system that is not offset aware.