Two options, both revision:
– if the IB award had already been made at the time when your decision took effect, then its revision for ignorance of a material fact
– if the IB was awarded in arrears on a date after your decision took effect, it’s revision again but under Reg 4(7B) for arrears of a relevant benefit
This is a nice case to illustrate that the relevant benefit rule applies to all social security benefits, not just DLA (which it was mainly designed for), and also to show that it is not always to the claimant’s advantage when a relevant benefit is awarded.
So there’s no need to make a superseding decision on the basis of a change of circs, which would carry a nonsense effective date before the decision even existed. Retrospective changes of circumstance are not handled very gracefully by the D&A Regs, except when it’s relevant benefit in which case the D&A Regs positively purr like a Rolls Royce!