Exhibit 8.1
  Company Name
    
    Domicile1
    
    A N (123) plc
    
    England and Wales2
    
    Abbey Business Services (India) Private Limited
    
    India3
    
    Abbey Covered Bonds LLP
    
    England and Wales4
    
    Abbey National (America) Holdings Inc.
    
    Delaware, USA5
    
    Abbey National (America) Holdings Limited
    
    England and Wales6
    
    Abbey National (Gibraltar) Limited
    
    Gibraltar7
    
    Abbey National (Holdings) Limited
    
    England and Wales8
    
    Abbey National Alpha Investments
    
    England and Wales9
    
    Abbey National American Investments Limited
    
    England and Wales10
    
    Abbey National Baker Street Investments
    
    England and Wales11
    
    Abbey National Beta Investments Limited
    
    England and Wales12
    
    Abbey National business Asset Leasing Limited
    
    England and Wales13
    
    Abbey National business Cashflow Finance Limited
    
    England and Wales14
    
    Abbey National business Equipment Leasing Limited
    
    England and Wales15
    
    Abbey National Business Office Equipment Leasing Limited
    
    England and Wales16
    
    Abbey National business Sales Aid Leasing Limited
    
    England and Wales17
    
    Abbey National business Vendor Plan Leasing Limited
    
    England and Wales18
    
    Abbey National Charitable Trust Limited
    
    England and Wales19
    
    Abbey National Financial Investments 3 B.V.
    
    Holland20
    
    Abbey National Financial Investments 4 B.V.
    
    Holland21
    
    Abbey National Funding plc
    
    England and Wales22
    
    Abbey National General Insurance Services Limited
    
    England and Wales23
    
    Abbey National 1986 Limited
    
    England and Wales24
    
    Abbey National Global Investments
    
    England and Wales25
    
    Abbey National GP (Jersey) Limited
    
    Jersey26
    
    Abbey National Group Pension Schemes Trustees Limited
    
    England and Wales27
    
    Abbey National Guarantee Company
    
    England and Wales28
    
    Abbey National Homes Limited
    
    England and Wales29
    
    Abbey National International Limited
    
    Jersey30
    
    Abbey National Investments
    
    England and Wales31
    
    Abbey National Investments Holdings Limited
    
    England and Wales32
    
    Abbey National Jersey International Limited
    
    Jersey33
    
    Abbey National Legacy Limited
    
    England and Wales34
    
    Abbey National Legacy Holdings Limited
    
    England and Wales35
    
    Abbey Nattional Legacy Leasing Limited
    
    England and Wales36
    
    Abbey National Mortgage Finance plc
    
    England and Wales37
    
    Abbey National Nominees Limited
    
    England and Wales38
    
    Abbey National North America Holdings Limited
    
    England and Wales39
    
    Abbey National North America LLC
    
    Delaware, USA40
    
    Abbey National Offshore Holdings Limited
    
    Jersey41
    
    Abbey National Pension (Escrow Services) Limited
    
    England and Wales42
    
    Abbey National Personal Pensions Trustee Limited.
    
    England and Wales43
    
    Abbey National PLP (UK) Limited
    
    England and Wales44
    
    Abbey National Properties (2) Limited
    
    England and Wales45
    
    Abbey National Property Investments
    
    England and Wales46
    
    Abbey National Property Services Limited
    
    England and Wales47
    
    Abbey National Secretariat Services Limited
    
    England and Wales48
    
    Abbey National Securities Inc.
    
    Delaware, USA49
    
    Abbey National September Leasing (3) Limited
    
    England and Wales50
    
    Abbey National Shelf Co. (4) Limited
    
    England and Wales51
    
    Abbey National Sterling Capital plc
    
    England and Wales52
    
    Abbey National Treasury International (IOM) Limited
    
    Isle of Man53
    
    Abbey National Treasury Investments
    
    England and Wales54
    
    Abbey National Treasury Services (Transport Holdings) Limited
    
    England and Wales55
    
    Abbey National Treasury Services Investments Limited
    
    England and Wales56
    
    Abbey National Treasury Services Overseas Holdings
    
    England and Wales57
    
    Abbey National Treasury Services plc
    
    England and Wales58
    
    Abbey National UK Investments
    
    England and Wales59
    
    Abbey Stockbrokers (Nominees) Limited
    
    England and Wales60
    
    Abbey Stockbrokers Limited
    
    England and Wales61
    
    AN Structured Issues Limited
    
    Jersey62
    
    ANDSH Limited.
    
    England and Wales63
    
    ANFP (US) LLC
    
    Delaware, USA64
    
    ANITCO LIMITED
    
    England and Wales65
    
    Baker Street Risk and Insurance (Guernsey) Limited
    
    Guernsey66
    
    Bluewick Limited
    
    Jersey67
    
    Bradford & Bingley International Limited
    
    Isle of Man68
    
    Brettwood Limited
    
    Jersey69
    
    CA Premier Banking Limited
    
    England and Wales70
    
    Carfax (Guernsey) Limited
    
    Guernsey71
    
    Cater Allen Holdings Limited
    
    England and Wales72
    
    Cater Allen International Limited
    
    England and Wales73
    
    Cater Allen Limited
    
    England and Wales74
    
    Cater Allen Lloyds Holdings Limited
    
    England and Wales75
    
    Cater Allen Pensions Limited
    
    England and Wales76
    
    Cater Allen Syndicate Management Limited
    
    England and Wales77
    
    Cater Tyndall Limited
    
    England and Wales78
    
    Debt Management and Recovery Services Limited
    
    England and Wales79
    
    Duchess Parade Investments Limited
    
    England and Wales80
    
    First National Motor Business Limited
    
    England and Wales81
    
    First National Motor Contracts Limited
    
    England and Wales82
    
    First National Motor Facilities Limited
    
    England and Wales83
    
    First National Motor Finance Limited
    
    England and Wales84
    
    First National Motor Leasing Limited
    
    England and Wales85
    
    First National Motor plc
    
    England and Wales86
    
    IEM (Holland) Aircraft Lease B.V.
    
    Holland87
    
    IEM 757 Leasing I B.V.
    
    Holland88
    
    IEM Airfinance B.V.
    
    Holland89
    
    IEM Lease Aircraft B.V.
    
    Holland90
    
    Insurance Funding Solutions Limited
    
    England and Wales91
    
    James Hay Administration Company Limited
    
    England and Wales92
    
    James Hay Holdings Limited
    
    England and Wales93
    
    James Hay Insurance Company Limited
    
    Jersey94
    
    James Hay Pension Trustees Limited
    
    England and Wales95
    
    James Hay Wrap Managers Limited
    
    England and Wales96
    
    N&P (B.E.S.) Loans
    
    England and Wales97
    
    PSA Finance PLC
    
    England and Wales98
    
    Santander Consumer (UK) plc
    
    England and Wales99
    
    Santander Private Banking UK Limited
    
    England and Wales100
    
    Sarum Trustees Limited
    
    England and Wales101
    
    Scottish Mutual Pensions Limited
    
    England and Wales102
    
    Sheppards Moneybrokers Limited
    
    England and Wales103
    
    Solarlaser Limited
    
    England and Wales104
    
    The WF Company Limited
    
    England and Wales105
    
    Whitewick Limited
    
    Jersey