As far as I can see the CAA are still using amendment 3 of JAR FCL 2 (See lasors) So CPL(H) + IR(H) still = ATPL(H) IR theory.
I think AIC 72/2007 has caused a lot of confusion and caused some of us to believe that ammendment 6 of JAR FCL 2 has been fully implicated by the CAA. However only the following parts have been introduced (See below, I've only copied the relevent parts) these are only the theoretial knowledge requirements if your changeing from A to H or visaversa.
AIC 72/2007
Bridging of Theoretical Knowledge before licence issue (JAR-FCL 2.050(b)(5).
JAR–FCL 2.050
Crediting of flight time and theoretical knowledge
(b) Crediting of theoretical knowledge
(2) In order to obtain a PPL(H), the
holder of a PPL(A), CPL(A) or ATPL(A) shall
fulfil the requirements specified in Appendix 1
to JAR-FCL 2.050.
(3) In order to obtain a CPL(H), the
holder of a CPL(A) or (ATPL(A) shall fulfil the
requirements specified in Appendix 2 to JARFCL
2.050.
(4) In order to obtain an ATPL(H), the
holder of an ATPL(A) shall fulfil the
requirements specified in Appendix 3 to JARFCL
2.050.
(5) The credits specified in paragraphs
(b)(2), (b)(3) and (b)(4) above shall also apply
to applicants having passed the theoretical
knowledge examination in all subjects required
for the issue of the relevant aeroplane pilot
licence, provided they meet the acceptance
period in accordance with JAR-FCL 1.495