102. Determination of date of entry into insurance for certain self-employed contributors.

For the purposes of section 101(1)(b), in the case of a person who became a self-employed contributor on the 6th day of April, 1988, and who at any time prior to that date was an employed contributor, the date on which the person first entered into insurance or the 6th day of April, 1988, whichever is more favourable, shall be regarded as the date of entry into insurance.