11U.K.In section 182(3) (value of arrangement for purposes of borrowing limits)—
(a)after paragraph (a) insert—
“(aa)the amount of such of the sums and the market value of such of the assets as represent the member's flexi-access drawdown fund in respect of the arrangement (if any),”, and
(b)in paragraph (b) after “dependants' drawdown pension funds” insert “or dependants' flexi-access drawdown funds”.