UTC() always returns real time (and gets updated every second) in UTC format, regardless the parameters you pass on it, so UTC(Now(2)), UTC(ABC) and UTC(2) and UTC() will return the same (at least in version 10 SR2). So it will always return the same date (now) regardless the value it gets from the field.
It would be great though if parameters will not be allowed or it throw an error when something is set within the brackets.
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