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The westernmost point where UTC with no DST is applied is Bjargtangar, at the northwest peninsula of Iceland (24 32' W). Time used there is 1 hour and 38 minutes ahead of physical time. This is the greatest deviation from physical time for UTC with no DST
The westernmost point where UTC with DST is applied is El Hierro, Canary Islands, Spain (18 00' W). Time used there is 2 hours and 12 minutes ahead of physical time in the summer, making for the greatest discrepancy in the UTC time zone