This explicitly documents the default `UTC` timezone which is used
by systemd and (other softwares) when `/etc/localtime` is not present.
Ref: https://github.com/systemd/systemd/blob/v247/src/basic/time-util.c#L1460-L1469
symlink target name of <filename>/etc/localtime</filename>, this
file may not be a normal file or hardlink.</para>
+ <para>If <filename>/etc/localtime</filename> is missing, the
+ default <literal>UTC</literal> timezone is used.</para>
+
<para>The timezone may be overridden for individual programs by
using the <varname>$TZ</varname> environment variable. See
<citerefentry project='man-pages'><refentrytitle>environ</refentrytitle><manvolnum>7</manvolnum></citerefentry>.</para>