/usr/share/ltsp/plugins/ltsp-build-client/Debian/035-copy-timezone is in ltsp-server 5.4.2-6+deb7u1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 | case "$MODE" in
finalization)
# Set default timezone to that of server Bug #126443
if [ -f /etc/timezone ]; then
cp /etc/timezone $ROOT/etc/timezone
chroot $ROOT dpkg-reconfigure tzdata
fi
;;
esac
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