DTV — time scale1 differs from time scale2 by time offset

concept "time scale1 differs from time scale2 by time offset" in clause 8.5.4 "Time Zones":

Issue: This verb concept needs to be reconciled vis-à-vis "calendar1 differs from calendar2 by time offset" in clause 16.5.
Issue: 'Time offset' is defined above with reference to calendars but is used here as the difference between time scales.
The same concerns were raised under the glossary entry for "calendar1 differs from calendar2 by time offset" in clause 11.5:

Issue: 'Calendar has time offset' is not defined anywhere.
Issue: Reconcile this verb concept vis-à-vis 'time scale1 differs from time scale2 by time offset' in clause 13.5.2.
The following issue came after the glossary entry for "date time coordinate with time offset" in clause 11.5:
Rework the definitions given above once we work out the "differ" relationships between calendars or time scales.

Combine the ‘time scale1 differs from time scale2 by time offset’ and the ‘calendar1 differs from calendar2 by time offset’ verb concepts.

No change to ‘date time coordinate with time offset’ is required.

Combine beta-2 clause 10.4 “Time Zones and Daylight Savings Time” with clause 10.3 “Time Zones” since they address the same subject