Exhibit 8.01



|   |  |                                            |  |                 
|-- |  | ------------------------------------------ |  | ----------------
|   |  | Name                                       |  | Registration No.
|1  |  | British Energy Direct Limited              |  | 4935015         
|   |  |                                           
|2  |  | British Energy Employee Share Trustees Ltd |  | SC165586        
|   |  |                                           
|3  |  | British Energy Finance Ltd                 |  | SC173733        
|   |  |                                           
|4  |  | British Energy Generation (UK) Ltd         |  | SC117121        
|   |  |                                           
|5  |  | British Energy Generation Ltd              |  | 3076445         
|   |  |                                           
|6  |  | British Energy Group plc                   |  | SC270184        
|   |  |                                           
|7  |  | British Energy Holdings plc                |  | SC270186        
|   |  |                                           
|8  |  | British Energy International Holdings Ltd  |  | SC138614        
|   |  |                                           
|9  |  | British Energy International Ltd           |  | SC166316        
|   |  |                                           
|10 |  | British Energy Investment Ltd              |  | SC173730        
|   |  |                                           
|11 |  | British Energy Limited                     |  | SC162273        
|   |  |                                           
|12 |  | British Energy Power & Energy Trading Ltd  |  | SC200887        
|   |  |                                           
|13 |  | British Energy Renewables Ltd              |  | SC214892        
|   |  |                                           
|14 |  | British Energy Technical Services Ltd      |  | SC152227        
|   |  |                                           
|15 |  | British Energy Trading Services Ltd        |  | SC223960        
|   |  |                                           
|16 |  | British Energy Treasury Finance Limited    |  | SC251425        
|   |  |                                           
|17 |  | British Energy Trustees Ltd                |  | SC164014        
|   |  |                                           
|18 |  | District Energy Ltd                        |  | 2362017         
|   |  |                                           
|19 |  | Eggborough Land Ltd                        |  | 3978950         
|   |  |                                           
|20 |  | Eggborough Power (Holdings) Ltd            |  | SC201083        
|   |  |                                           
|21 |  | Eggborough Power Ltd                       |  | 3782700         
|   |  |                                           
|22 |  | International Nuclear Ltd                  |  | 2353241         
|   |  |                                           
|23 |  | Lewis Cable Holdings Limited               |  | SC231105        
|   |  |                                           
|24 |  | Lewis Cable Limited                        |  | SC231104        
|   |  |                                           
|25 |  | Lewis Wind Power Ltd                       |  | SC225262        
|   |  |                                           
|26 |  | Northern Power Ltd                         |  | SC155131        
|   |  |                                           
|27 |  | Nuclear Electric Ltd                       |  | SC185990        
|   |  |                                           
|28 |  | Nuclear International Ltd                  |  | SC185699        
|   |  |                                           
|29 |  | Scotia Energy Ltd                          |  | SC148800        
|   |  |                                           
|30 |  | Scottish Nuclear Ltd                       |  | SC189408        
|   |  |                                           
|31 |  | Sleaford Power Ltd                         |  | SC172300        
|   |  |                                           
|32 |  | Stornoway Wind Power Limited               |  | SC225263        
|   |  |                                           
|33 |  | Western Isles Renewables Limited           |  | SC231107