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Exhibit 8.1 Name
    
    JurisdictionA N (123) plc
    
    England and WalesA S (Nominees) Limited
    
    England and WalesAbbey Business Services (India) Private Limited
    
    IndiaAbbey National (America) Holdings Inc.
    
    Delaware, USAAbbey National (America) Holdings Limited
    
    England and WalesAbbey National (Gibraltar) Limited
    
    GibraltarAbbey National (Holdings) Limited
    
    England and WalesAbbey National AESOP Trustees Limited
    
    England and WalesAbbey National Alpha Investments
    
    England and WalesAbbey National American Investments Limited
    
    England and WalesAbbey National Asset Managers Limited
    
    ScotlandAbbey National Baker Street Investments
    
    England and WalesAbbey National Belfast Limited
    
    England and WalesAbbey National Beta Investments Limited
    
    England and WalesAbbey National business Asset Leasing Limited
    
    England and WalesAbbey National business Cashflow Finance Limited
    
    England and WalesAbbey National business Commercial Lending Limited
    
    England and WalesAbbey National business Equipment Leasing Limited
    
    England and WalesAbbey National business Factors Limited
    
    England and WalesAbbey National business Finance Services Limited
    
    England and WalesAbbey National business Leasing (Holdings) Limited
    
    England and WalesAbbey National business Leasing Limited
    
    England and WalesAbbey National Business Office Equipment Leasing Limited
    
    England and WalesAbbey National business Sales Aid Leasing Limited
    
    England and WalesAbbey National business Vendor Plan Leasing Limited
    
    England and WalesAbbey National cahoot Limited
    
    England and WalesAbbey National Capital LP I
    
    Delaware, USAAbbey National Capital Trust I
    
    DelawareAbbey National Cardiff and the Vales Limited
    
    England and WalesAbbey National Charitable Trust Limited
    
    England and WalesAbbey National Computer Services Limited
    
    England and WalesAbbey National Continental Investments
    
    England and WalesAbbey National Corporate Services Limited
    
    England and WalesAbbey National Credit and Payment Services Limited
    
    England and WalesAbbey National December Leasing (1) Limited
    
    England and WalesAbbey National December Leasing (4) Limited
    
    England and WalesAbbey National December Leasing (7) Limited
    
    England and WalesAbbey National Ealing Limited
    
    England and WalesAbbey National Employees Trustees Limited
    
    England and WalesAbbey National Employment Services Inc.
    
    Delaware, USAAbbey National Financial and Investment Services (Far East) Limited
    
    Hong KongAbbey National Financial and Investment Services (Hong Kong) Limited
    
    Hong KongAbbey National Financial and Investment Services (Jersey) Limited
    
    JerseyAbbey National Financial and Investment Services Ireland Holdings
    
    IrelandAbbey National Financial and Investment Services Ireland plc
    
    IrelandAbbey National Financial and Investment Services Isle of Man Limited
    
    Isle of ManAbbey National Financial and Investment Services PLC
    
    ScotlandAbbey National Financial Investments 3 B.V.
    
    HollandAbbey National Financial Investments 4 B.V.
    
    HollandAbbey National Financial Investments No.2 Limited
    
    JerseyAbbey National First Capital B.V.
    
    HollandAbbey National Funded Unapproved Retirement Benefits Scheme Trustees Limited
    
    England and WalesAbbey National Funding (Jersey) Limited
    
    JerseyAbbey National Funding plc
    
    England and WalesAbbey National General Insurance Services Limited
    
    England and WalesAbbey National Gibraltar (1986) Limited
    
    England and WalesAbbey National Global Investments
    
    England and WalesAbbey National GP (Jersey) Limited
    
    JerseyAbbey National Graphics Services Limited
    
    England and WalesAbbey National Group Pension Schemes Trustees Limited
    
    England and WalesAbbey National Growth Investments
    
    England and WalesAbbey National Healthcare Limited
    
    England and WalesAbbey National Homes Limited
    
    England and WalesAbbey National Independent Financial Consultants Ltd
    
    England & WalesAbbey National Independent Investments
    
    England and WalesAbbey National International Limited
    
    JerseyAbbey National Investments
    
    England and WalesAbbey National Investments Holdings Limited
    
    England and WalesAbbey National Jersey International Limited
    
    JerseyAbbey National June Leasing (4) Limited
    
    England and WalesAbbey National June Leasing (5) Limited
    
    England and Wales




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Name
    
    JurisdictionAbbey National Life plc
    
    ScotlandAbbey National March Leasing (4) Limited
    
    England and WalesAbbey National Mortgage Finance plc
    
    England and WalesAbbey National Newcastle Limited
    
    England and WalesAbbey National Nominees (Jersey) Limited
    
    JerseyAbbey National Nominees Limited
    
    England and WalesAbbey National North America Corporation
    
    Delaware, USAAbbey National North America Holdings Limited
    
    England and WalesAbbey National North America LLC
    
    Delaware, USAAbbey National Offshore Holdings Limited
    
    JerseyAbbey National Pension Funds (Holdings) Limited
    
    England and WalesAbbey National Pension Funds Trustee Company Limited
    
    England and WalesAbbey National PEP & ISA Managers Limited
    
    ScotlandAbbey National Personal Finance Limited
    
    England and WalesAbbey National Personal Pensions Trustee Limited.
    
    England and WalesAbbey National plc
    
    England and WalesAbbey National PLP (UK) Limited
    
    England and WalesAbbey National Properties (1) Limited
    
    England and WalesAbbey National Properties (2) Limited
    
    England and WalesAbbey National Property Developments Limited
    
    England and WalesAbbey National Property Investments
    
    England and WalesAbbey National Property Services Limited
    
    England and WalesAbbey National Second Capital B.V.
    
    HollandAbbey National Secretariat Services (Jersey) Limited
    
    JerseyAbbey National Secretariat Services Limited
    
    England and WalesAbbey National Securities Inc.
    
    Delaware, USAAbbey National September Leasing (3) Limited
    
    England and WalesAbbey National September Leasing (5) Limited
    
    England and WalesAbbey National September Leasing (7) Limited
    
    England and WalesAbbey National Share Participation Scheme Trustee Company Limited
    
    England and WalesAbbey National Shelf Co. (4) Limited
    
    England and WalesAbbey National SMA Holdings Limited
    
    England and WalesAbbey National Sterling Capital plc
    
    England and WalesAbbey National Treasury International (IOM) Limited
    
    Isle of ManAbbey National Treasury Investments
    
    England and WalesAbbey National Treasury Services (Australia) Holdings Limited
    
    England and WalesAbbey National Treasury Services (Property) Limited
    
    England and WalesAbbey National Treasury Services (Trains Holdings) Limited
    
    England and WalesAbbey National Treasury Services (Transport Holdings) Limited
    
    England and WalesAbbey National Treasury Services Investments Limited
    
    England and WalesAbbey National Treasury Services Overseas Holdings
    
    England and WalesAbbey National Treasury Services plc
    
    England and WalesAbbey National UK Investments
    
    England and WalesAbbey National Unit Trust Managers Limited
    
    ScotlandAbbey National Wrap Managers Limited
    
    England and WalesAbbey Stockbrokers (Nominees) Limited
    
    England and WalesAbbey Stockbrokers Limited
    
    England and WalesAbbnat BV
    
    HollandAgecroft Properties (No.2) Limited
    
    England and WalesAmicus UK Limited
    
    ScotlandAN Structured Issues Limited
    
    JerseyANDSH Limited.
    
    England and WalesANFP (US) LLC
    
    Delaware, USAANIFA Limited
    
    England and WalesANITCO LIMITED
    
    England and WalesBaker Street Risk and Insurance (Guernsey) Limited
    
    GuernseyBee Ess Limited
    
    England and WalesBirrell Smith Underwriting Agencies Limited
    
    England and WalesBrettwood Limited
    
    JerseyBridford Financial Services Limited
    
    England & WalesBridford Life and Pensions Ltd
    
    England & WalesBridford Pension Trustees Limited
    
    England and WalesBusiness OutSourcing Services Limited
    
    ScotlandCA Premier Banking Limited
    
    England and WalesCarfax Insurance Limited
    
    GuernseyCater Allen (US) Limited
    
    England and WalesCater Allen Asset Management (Jersey) Limited
    
    JerseyCater Allen Futures Limited
    
    England and WalesCater Allen Holdings Limited
    
    England and WalesCater Allen International Limited
    
    England and WalesCater Allen Investment Management Limited
    
    England and WalesCater Allen Limited
    
    England and Wales




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Name
    
    JurisdictionCater Allen Lloyds Holdings Limited
    
    England and WalesCater Allen Nominees (Jersey) Limited
    
    JerseyCater Allen Nominees Limited
    
    England and WalesCater Allen Offshore Nominees Limited
    
    JerseyCater Allen Pensions Limited
    
    England and WalesCater Allen Registrars Limited
    
    JerseyCater Allen Syndicate Management Limited
    
    England and WalesCater Allen Trust Company ( International ) Limited
    
    LiberiaCater Allen Trust Company (Jersey) Limited
    
    JerseyCater Tyndall Limited
    
    England and WalesCharterfield Finance Limited
    
    England and WalesColchester Management Company Limited
    
    England and WalesCompass Trust Company Limited
    
    JerseyCovista Integrated Business Infrastructure Limited
    
    England and WalesCrossley & Partners Ltd
    
    England & WalesDebt Management and Recovery Services Limited
    
    England and WalesDeutsche Porterbrook GmbH
    
    GermanyDF 123 Limited
    
    England and WalesDuchess Parade Investments Limited
    
    England and WalesDuncan Lawrie Pension Consultants Limited
    
    England and WalesEDS Credit Services Limited
    
    England and WalesFirst National Litigation Funding plc
    
    England and WalesFirst National Motor Business Limited
    
    England and WalesFirst National Motor Contracts Limited
    
    England and WalesFirst National Motor Facilities Limited
    
    England and WalesFirst National Motor Finance Limited
    
    England and WalesFirst National Motor Leasing Limited
    
    England and WalesFirst National Motor No. 1 plc
    
    England and WalesFirst National Motor plc
    
    England and WalesGB Trustees Limited
    
    England and WalesGet Motoring PLC
    
    England and WalesGMBC Financial Services Limited
    
    England and WalesGuest Barnes (Underwriting Agencies) Limited
    
    England and WalesHarris & Dixon (Underwriting Agencies) Limited
    
    England and WalesHarvestime Limited
    
    JerseyHedge End Park No.3 Limited
    
    England and WalesHedge End Park No.4 Limited
    
    England and WalesHMC Mortgage Notes 102 PLC
    
    England & WalesHomesave Company
    
    England and WalesIEM (Holland) Aircraft Lease B.V.
    
    HollandIEM 757 Leasing I B.V.
    
    HollandIEM Airfinance B.V.
    
    HollandIEM Lease Aircraft B.V.
    
    HollandInscape Investments Limited
    
    England and WalesJ.R.H. Limited
    
    England and WalesJames Hay Administration Company Limited
    
    England and WalesJames Hay Holdings Limited
    
    England and WalesJames Hay Insurance Company Limited
    
    JerseyJames Hay Investment Services Limited
    
    England and WalesJames Hay Pension Trustees Limited
    
    England and WalesKey Investments Limited
    
    England and WalesKontax Pensions (Midlands) Ltd
    
    England & WalesKontax Pensions Limited
    
    England and WalesLeasing Equipment Limited
    
    England and WalesLife OnLine Limited
    
    ScotlandLOF Limited
    
    England and WalesLOL Limited
    
    England and WalesMAC No. 1 Limited
    
    England and WalesMeter Fit (North East) Limited
    
    England and WalesMeter Fit (North West) Limited
    
    England and WalesMeter Serve (North East) Limited
    
    England and WalesMeter Serve (North West) Limited
    
    England and WalesN&P (B.E.S.) Loans Limited
    
    England and WalesN&P Syndicated Loans Limited
    
    England and WalesN&P Trustees Ltd
    
    England & WalesNew Investment for Trains 1 PLC
    
    England and WalesNovachance Limited
    
    England and WalesPECOH Limited
    
    England and WalesPorterbrook International Limited
    
    England and WalesPorterbrook Leasing Company Limited
    
    England and WalesPorterbrook Leasing Company MEBO Limited
    
    England and WalesPorterbrook Limited
    
    England and Wales




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##### 



Name
    
    JurisdictionPorterbrook Maintenance Limited
    
    England and WalesProlific Holdings Limited
    
    England and WalesProlific Property Development (Kent) Limited
    
    England and WalesPSA Finance PLC
    
    England and WalesR D Robertson Underwriting Agency Limited
    
    England and WalesRavensbank (Plot 2) Limited
    
    JerseyRea Brothers Trustees Limited
    
    England and WalesRental Collections Limited
    
    England and WalesRoger Cunliffe Investments Limited
    
    England and WalesRolling Stock Finance 1 PLC
    
    England and WalesRolling Stock Finance 2 PLC
    
    England and WalesRyders Discount Company Limited
    
    England and WalesSarum Trustees Limited
    
    England and WalesScotprov Limited
    
    England and WalesScottish Mutual Assurance plc
    
    ScotlandScottish Mutual International Fund Managers (South Africa) Limited
    
    South AfricaScottish Mutual International Fund Managers Limited
    
    EireScottish Mutual International Holdings
    
    EireScottish Mutual International Investment Fund plc
    
    EireScottish Mutual International plc
    
    EireScottish Mutual Investment Managers Limited
    
    ScotlandScottish Mutual Nominees Limited
    
    ScotlandScottish Mutual Pension Funds Investment Limited
    
    ScotlandScottish Mutual Pensions Limited
    
    England and WalesScottish Mutual PEP and ISA Managers Limited
    
    England and WalesScottish Provident (Holdings) Limited
    
    England and WalesScottish Provident Institution
    
    ScotlandScottish Provident International Life Assurance Limited
    
    Isle of ManScottish Provident Limited
    
    ScotlandScottish Provident Pension Trustees Limited
    
    England and WalesScottish Provident Trustees Limited
    
    ScotlandSheppards Moneybrokers Limited
    
    England and WalesSMA (81/103 Kings Road) Limited
    
    England and WalesSolarlaser Limited
    
    England and WalesSouth Glasgow Retail Park Limited
    
    ScotlandSPI Finance Plc
    
    England and WalesSPILA Marketing Services (Pty) Limited
    
    South AfricaSPL (Holdings 1) Limited
    
    ScotlandSPL (Holdings 2) Limited
    
    ScotlandSPL (Holdings) Limited
    
    ScotlandTalorcan plc
    
    ScotlandThe Compass Group Limited
    
    JerseyThe Inscape Investment Fund (Jersey) Limited
    
    JerseyThe National & Provincial Building Society Custodian Trustee Limited
    
    England and WalesThe National & Provincial Building Society Pension Fund Trustees Limited
    
    England and WalesThe Scottish Mutual Assurance Society
    
    ScotlandThe WF Company Limited
    
    England and WalesThree Quays Underwriting Management Limited
    
    England and WalesTimac Properties Limited
    
    JerseyTyndall Nominees ( Isle of Man ) Limited
    
    Isle of ManVendcare Finance Limited
    
    England and WalesWF (Management) Limited
    
    England and WalesWF (Trustees) Limited
    
    England and WalesWF Systems Ltd
    
    England & WalesWhitefoord & Foden Limited
    
    England and WalesWhiting Pension Services Ltd
    
    England & Wales