(1) The upper breakpoint for a vehicle for a year in the introductory period is:
(a) if the vehicle is a type 1 vehicle--2,200; or
(b) if the vehicle is a type 2 vehicle--2,400.
Later years
(2) The upper 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 upper breakpoint for type 1 vehicles for the year--that number; or
(b) otherwise--the upper breakpoint for type 1 vehicles for the previous year.
(3) The upper 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 upper breakpoint for type 2 vehicles for the year--that number; or
(b) otherwise--the upper breakpoint for type 2 vehicles for the previous year.