Why would the 7 year revalidation or renewal period for an IR start to run whilst the rating in question is still current?
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The rule starts once the IR expired, that the rules europeans commisars created from their fantasy to screw you as much as they can .
In any case that rule is for ATPl frozen. If you got a frozen ATPL you need to renew the IR once every 7 years to don't lose the ATPL theoretical exam otherwise you should make the exam again if you let the IR expire and you renew after 7 years.