I'd imagine there's been court cases that have decided this as well.
I'd be stunned if there were such a court case: a matter in which the difference between GMT and UTC (or, indeed, any other 0.9s difference in timescales) is going to be at issue is hard enough to construct as an abstract exercise. The legislation that was proposed in 1997 tidied some loose ends, but I don't think it was primary legislation that was desperately needed to tie up complex case law.
I've just done a search for everything which mentions both UTC and GMT in Westlaw UK, and there's nothing aside from 12 EU documents, most of which are just using "UTC/GMT" in such riveting reads as "Commission Regulation (EC) No 3237/94 of 21 December 1994 laying down detailed rules for the application of the arrangements for access to waters as defined in the Act of Accession of Norway, Austria, Finland and Sweden". Significantly, search for utc and gmt in cases returns nothing.
If anyone knows of a case, shout, but I'd say a null return from a primary database of caselaw says that it hasn't been decided in a court.
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