The limits of liability under an owner’s policy of liability insurance shall be available in the same amount for any accident covered under the policy except that, where the policy or endorsement thereto is providing coverage in satisfaction of the financial responsibility requirements of article 44-B of the Vehicle and Traffic Law while the driver provides a prearranged trip or while the driver is logged onto a transportation network company’s digital network but is not engaged in a transportation network company prearranged trip, or under both such circumstances, the policy may provide higher limits to satisfy such financial responsibility requirements for those circumstances.