We've noted discrepancies between timestamps in V2 and V3 data associated with Transactions, Direct Debits and Standing Order endpoints in LBG subsidiary ASPSPs. Discrepancies as follows.
Direct Debits - PreviousPaymentDateTime is ahead by 13 hours in V3 data compared to same DD in V2 - from 2300h to 1200h (next day)
Standing Orders - FirstPaymentDateTime and NextPaymentDateTime ahead by 13 hours in V3 data compared to same SO in V2 - from 2300h to 1200h (next day)
Transactions - BookingDateTime is 12 or 13h later for V3 transactions compared to same transaction in V2 (varies by ASPSP) - either from 2300h (previous day) to 1200h following day or 0000h to 1200h (same day)
In all cases above the DateTime timezone has been consistent as UTC+0h.
Discrepancies have so far been observed in live data from Lloyds and Halifax accounts.