(2) Prior reference to any other appropriate Head of Department shall be made when necessary and his views incorporated in any such submission. With the exception of communications of a personal nature addressed to the State Secretary by subordinate officers in accordance with General Order 183(2), communications from subordinate officers or departmental correspondence, whether in the original or as a copy, shall not be forwarded in support of such submission unless special circumstances make it necessary to do so.

(3) Any authority of law, regulations, standing decision or precedent connected with the subject under correspondence shall be quoted and, where reference is made to any rules, regulations or notification which has been published in the Government Gazette the number and date of the Gazette Notification shall also be quoted.

(4) A Head of Department shall set forth clearly his own views and recommendations and, at the same time, draw attention to the implications or consequences of any action which he proposes, with particular reference to the financial aspects thereof and the estimated effect on revenue or annually recurrent expenditure.

(5) When it is obvious that copies of correspondence are required, sufficient copies shall be forwarded accordingly.