One other minor cautionary note... For those of us that deal with Daylight Saving Time (or other arbitrary time shifts), the UDF_UTCDATE function will only work if the @dt parameter submitted is in the same time zone (i.e. Standard or Daylight Saving).
In other words, if executed today in the Eastern (USA) time zone:
dbo.UDF_UTCDATE('03/11/2006 01:00', getdate(), getutcdate()) will be incorrect. It should return 06:00
dbo.UDF_UTCDATE('03/11/2006 03:00', getdate(), getutcdate()) will be correct.
However, executing the same on November 4th will yield the opposite validity.
FWIW,
Art