All the parts of the standard that discuss Universal Time or time zones
specify that everything is based on Coordinated Universal Time (UTC).
But UTC didn't exist before 1961, and didn't assume its present form,
with an integer number of seconds difference between International
Atomic Time (TAI) and UTC until 1972. So isn't it formally incorrect to
use the Z indicator or a time zone offset before 1961?
For the relationship between TAI and UTC see
http://hpiers.obspm.fr/eoppc/bul/bulc/UTC-TAI.history