Following the 2015 / 2016 Budget Speech, it may well be that there will be changes in the rules regarding ‘Integrated Resort Scheme’ (IRS). My understanding is that the IRS concept will be modified because it is considered a ‘ghetto for the rich’ by the new Government. Government policy is shifting towards a more inclusive concept of ‘smart cities’, accessible to all. Parliament has passed the Finance Act, concise copies of which will be made available.