Agree. You started with a PPL, passed ATPL theory, and the exams were valid for 36 months for the issue of a CPL and/or an IR. You take the IR test in the 36 month period and, as you pass the test, validity extends from 36 months to 7 years. You take the CPL test in the 7 year period and you get a CPL/IR, no further exams required and ATPL theory validity remains at 7 years from the last IR renewal. In time you make the hours and qualifications for ATPL, CPL/IR becomes an ATPL.