I've seen a product where they used UTC to store opening hours. They had to rewrite all dates via a script twice a year.
One scenario I can imagine is when you want to store the results of business calculations in the database. In that case, once the algorithm changes, you may also need to update the stored data. This may be necessary for performance reasons.
In all other cases, calculating the result on the fly solves the problem and does not require a database update when the business rules change.