But I thought the change in delta occurred at midnight UTC.

TAI                     Δ       UTC
23:59:58        0       23:59:58
23:59:59        0       23:59:59
00:00:00        0       23:59:60 <— delta is still 0.
00:00:01        1       00:00:00

TAI                     Δ       UTC
23:59:58        0       23:59:58
23:59:59        -1      00:00:00
00:00:00        -1      00:00:01
00:00:01        -1      00:00:02


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