What everyone said so far is good, but for me it is also more about table dynamics and players in the hand or left to act than about the exact cards. For example, say I open raise UTG and a TAG in UTG +1 3-bets me (several players left to act after them too), I'm more inclined to fold than say, I open UTG and a LAG in CO 3-bets me.
Players types and cards is part of it, but we also have to go with the UTG +1 range being a little more cautious than a later position seat like CO which is prone to blind steal. If UTG +1 3-bets us, then they are more likely to be 4-bet or 5-bet based on how aggressive/passive the table is playing, but more players left to act after them should ideally mean they play a more straight-forward (narrower usually) range of hands.