This stuff is confusing...
let me rephrase my question.
Where exactly does it state my IR-SE has to be valid within the 12 months period;
before I can do the ME - IR conversion (after getting a ME-VFR typerating first)?????? 
The following is taken from LASORS 2010
First ME typerating - appendix F:
SPH MET (H): 8 hours:
Using FS C/D: at least 2 hours helicopter & at least 10 hours total
Using FTD 2/3: at least 4 hours helicopter & at least 10 hours total
...and pass the test.
From SE-IR(H) to ME-IR(H) - appendix E:
SE IR(H) to ME IR(H):
5 hour dual instruction time of which 3 hours may be in a FS or FTD 2/3 or FNPT II/III
The holder of a SE IR(H) wishing to upgrade to ME IR(H) will be required to hold a multi-engine type rating
...and pass the test.