**Exhibit 8.1**     List of subsidiaries of Abbey National plc as at    31 December 2007        **Company Name** **Domicile**     1     A N (123) plc     England and Wales    2     Abbey Business Services (India) Private Limited     India    3     Abbey Covered Bonds LLP     England and Wales    4     Abbey National (America) Holdings Inc.      Delaware, USA    5     Abbey National (America) Holdings Limited     England and Wales    6     Abbey National (Gibraltar) Limited     Gibraltar    7     Abbey National (Holdings) Limited     England and Wales    8     Abbey National Alpha Investments     England and Wales    9     Abbey National American Investments Limited     England and Wales    10     Abbey National Baker Street Investments     England and Wales    11     Abbey National Beta Investments Limited     England and Wales    12     Abbey National business Asset Leasing Limited     England and Wales    13     Abbey National business Cashflow Finance Limited     England and Wales    14     Abbey National business Equipment Leasing Limited     England and Wales    15     Abbey National Business Office Equipment Leasing Limited     England and Wales    16     Abbey National business Sales Aid Leasing Limited     England and Wales    17     Abbey National business Vendor Plan Leasing Limited     England and Wales    18     Abbey National Charitable Trust Limited     England and Wales    19     Abbey National Employment Services Inc.      Delaware, USA    20     Abbey National Financial and Investment Services (Jersey) Limited     Jersey    21     Abbey National Financial Investments 3 B.V.     Holland    22     Abbey National Financial Investments 4 B.V.     Holland    23     Abbey National Financial Investments No. 2 Limited     Jersey    24     Abbey National Funded Unapproved Retirement Benefits Scheme    Trustees Limited     England and Wales    25     Abbey National Funding plc     England and Wales    26     Abbey National General Insurance Services Limited     England and Wales    27     Abbey National Gibraltar (1986) Limited     England and Wales    28     Abbey National Global Investments     England and Wales    29     Abbey National GP (Jersey) Limited     Jersey    30     Abbey National Group Pension Schemes Trustees Limited     England and Wales    31     Abbey National Guarantee Company     England and Wales    32     Abbey National Homes Limited     England and Wales    33     Abbey National International Limited     Jersey    34     Abbey National Investments     England and Wales    35     Abbey National Investments Holdings Limited     England and Wales    36     Abbey National Jersey International Limited     Jersey    37     Abbey National March Leasing(4) Limited     England and Wales    38     Abbey National Mortgage Finance plc     England and Wales    39     Abbey National Nominees Limited     England and Wales    40     Abbey National North America Corporation     Delaware, USA    41     Abbey National North America Holdings Limited     England and Wales    42     Abbey National North America LLC     Delaware, USA    43     Abbey National Offshore Holdings Limited     Jersey    44     Abbey National Personal Pensions Trustee Limited     England and Wales    45     Abbey National PLP (UK) Limited     England and Wales    46     Abbey National Properties(2) Limited     England and Wales    47     Abbey National Property Investments     England and Wales    48     Abbey National Property Services Limited     England and Wales    49     Abbey National Secretariat Services (Jersey) Limited     Jersey

 
       **Company Name** **Domicile**     50     Abbey National Secretariat Services Limited     England and Wales    51     Abbey National Securities Inc.      Delaware, USA    52     Abbey National September Leasing(3) Limited     England and Wales    53     Abbey National Shelf Co.(4) Limited     England and Wales    54     Abbey National Sterling Capital plc     England and Wales    55     Abbey National Treasury International (IOM) Limited     Isle of Man    56     Abbey National Treasury Investments     England and Wales    57     Abbey National Treasury Services (Trains Holdings) Limited     England and Wales    58     Abbey National Treasury Services (Transport Holdings) Limited     England and Wales    59     Abbey National Treasury Services Investments Limited     England and Wales    60     Abbey National Treasury Services Overseas Holdings     England and Wales    61     Abbey National Treasury Services plc     England and Wales    62     Abbey National UK Investments     England and Wales    63     Abbey Stockbrokers (Nominees) Limited     England and Wales    64     Abbey Stockbrokers Limited     England and Wales    65     AN Structured Issues Limited     Jersey    66     ANDSH Limited.     England and Wales    67     ANFP (US) LLC     Delaware, USA    68     ANITCO LIMITED     England and Wales    69     Baker Street Risk and Insurance (Guernsey) Limited     Guernsey    70     Brettwood Limited     Jersey    71     CA Premier Banking Limited     England and Wales    72     Carfax (Guernsey) Limited     Guernsey    73     Cater Allen Holdings Limited     England and Wales    74     Cater Allen International Limited     England and Wales    75     Cater Allen Limited     England and Wales    76     Cater Allen Lloyd’s Holdings Limited     England and Wales    77     Cater Allen Nominees (Jersey) Limited     Jersey    78     Cater Allen Pensions Limited     England and Wales    79     Cater Allen Registrars Limited     Jersey    80     Cater Allen Syndicate Management Limited     England and Wales    81     Cater Allen Trust Company (Jersey) Limited     Jersey    82     Cater Tyndall Limited     England and Wales    83     Debt Management and Recovery Services Limited     England and Wales    84     Duchess Parade Investments Limited     England and Wales    85     First National Motor Business Limited     England and Wales    86     First National Motor Contracts Limited     England and Wales    87     First National Motor Facilities Limited     England and Wales    88     First National Motor Finance Limited     England and Wales    89     First National Motor Leasing Limited     England and Wales    90     First National Motor plc     England and Wales    91     IEM (Holland) Aircraft Lease B.V.     Holland    92     IEM 757 Leasing I B.V.     Holland    93     IEM Airfinance B.V.     Holland    94     IEM Lease Aircraft B.V.     Holland    95     Insurance Funding Solutions Limited     England and Wales    96     James Hay Administration Company Limited     England and Wales

 
       **Company Name** **Domicile**     97     James Hay Holdings Limited     England and Wales    98     James Hay Insurance Company Limited     Jersey    99     James Hay Pension Trustees Limited     England and Wales    100     James Hay Wrap Managers Limited     England and Wales    101     MAC No. 1 Limited     England and Wales    102     N&P (B.E.S.) Loans Limited     England and Wales    103     Porterbrook Leasing Company Limited     England and Wales    104     Porterbrook Leasing Company MEBO Limited     England and Wales    105     Porterbrook Limited     England and Wales    106     Porterbrook Maintenance Limited     England and Wales    107     PSA Finance PLC     England and Wales    108     Sandywick Limited     Jersey    109     Santander Consumer (UK) plc     England and Wales    110     Santander Private Banking UK Limited     England and Wales    111     Sarum Trustees Limited     England and Wales    112     Scottish Mutual Pensions Limited     England and Wales    113     Sheppards Moneybrokers Limited     England and Wales    114     Solarlaser Limited     England and Wales    115     The WF Company Limited     England and Wales    116     Whitewick Limited     Jersey