Record Occurance - Time Internval

To Create Table03 given Table01 and Table02:

let
    Source = Table.NestedJoin(Table02,"LocationCode",Table01,"LocationCode","Joined"),
    LastA = Table.AddColumn(Source, "LastRecordA", (r)=> 
        [a=Table.SelectRows(r[Joined], each [Date]<r[Date]),
         b=List.Last(a[Date])][b], type datetime)
in
    LastA

Of course, if you want to show the difference between the two you need to add a column with that calculation:

let
    Source = Table.NestedJoin(Table02,"LocationCode",Table01,"LocationCode","Joined"),
    LastA = Table.AddColumn(Source, "LastRecordA", (r)=> 
        [a=Table.SelectRows(r[Joined], each [Date]<r[Date]),
         b=List.Last(a[Date])][b], type datetime),
    #"Removed Columns" = Table.RemoveColumns(LastA,{"Joined"}),
    Difference = Table.AddColumn(#"Removed Columns", "TimeInterval-Minutes", each Duration.TotalMinutes([Date] - [LastRecordA]), Int64.Type)
in
    Difference