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The timezone yes, daylight savings no. Think about it. If it didn't then every program anyone wrote that created Date objects would be an hour out for 6 months of the year.
Otherwise why do
var bst = new Date(2014,9,25,10,00,00);
var gmt = new Date(2014,9,27,10,00,00);Give two different times when converted to UTC?
And converting the other way, why do
var bst = new Date(Date.UTC(2014,9,25,9,00,00));
var gmt = new Date(Date.UTC(2014,9,27,10,00,00));
Both give you 10am, the first with a BST time stamp and the second with a GMT one?
bq
My understanding, and what I believe VB undestands the behaviour to be...
When you instantiate a DateTime event with both date and time, the zone of the browser at the point of instantiation is used, not the zone for that locale on the given date.