Regulation 8
Except as provided by paragraph (2) below, or where a fee is refunded under regulation 4(3) above, or where the Secretary of State otherwise directs, fees paid under these Regulations shall be paid into the Consolidated Fund in accordance with Treasury directions.
Fees paid in respect of the administration of a citizenship oath, or oath and pledge (item 8 in the table in the Schedule to these Regulations) shall be paid—
in England, Wales or Northern Ireland, if the oath, or oath and pledge, is administered by a commissioner for oaths or notary public, to the commissioner or notary public;
in Scotland, if the oath, or oath and pledge, is administered by a sheriff principal or sheriff, to the sheriff clerk or to any of his deputes, and, if by a notary public, to the notary public.