https://www.caa.co.uk/Commercial-ind...-requirements/
Just to be clear Sahni, you have 3 years from date of last exam pass to gain an EASA CPL and IR. After this time frame, your NZ IR (if current) will keep the EASA ATPL theory credits for 7 years. If you exceed this 7 year time frame, you will have to complete the ATPL theory exams again. As long as you keep the Kiwi IR on the go, the EASA ATPL theory will remain valid.