type
  TValue = Record
      Actual: String;
      Value: Array of ^TValue
    end;
  TArray = Record
      Name: String;
      Value: Array of ^TValue
    end;

var
  MyArray: TArray;

procedure DeclareArray(Name: String; Depth, Elements: Integer);
begin
  MyArray.Name := Name;
  setlength(MyArray, Elements);
  setlength(MyArray.Value, Depth)
end;