You can start the IR flying anytime. It wouldn't be issued until you passed the IR Theory (Part of ATPL Theory and not available separately at the moment I think). You could not start the CPL without having passed the CPL theory (again part of ATPL theory). I may be wrong with this as its second had info but to get both CPL and IR by 06/02 you would need to complete ATPL GS and 14 exams and flying which would be almost impossible.
