(1) The lower breakpoint for a vehicle for a year in the introductory period is 1,500 (whether the vehicle is a type 1 or type 2 vehicle).
Later years
(2) The lower breakpoint for a type 1 vehicle for a year beginning after the introductory period is:
(a) if an instrument in force under section 31 determines a number for the lower breakpoint for type 1 vehicles for the year--that number; or
(b) otherwise--the lower breakpoint for type 1 vehicles for the previous year.
(3) The lower breakpoint for a type 2 vehicle for a year beginning after the introductory period is:
(a) if an instrument in force under section 31 determines a number for the lower breakpoint for type 2 vehicles for the year--that number; or
(b) otherwise--the lower breakpoint for type 2 vehicles for the previous year.