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Exhibit 8.1
List of Subsidiaries of Abbey National plc as at 31 December 2005
 Name
    
    Domicile1
    
    A N (123) plc
    
    England and Wales2
    
    A S (Nominees) Limited  IN LIQUIDATION
    
    England and Wales3
    
    Abbey Business Services (India) Private Limited
    
    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 AESOP Trustees Limited
    
    England and Wales9
    
    Abbey National Alpha Investments
    
    England and Wales10
    
    Abbey National American Investments Limited
    
    England and Wales11
    
    Abbey National Asset Managers Limited
    
    Scotland12
    
    Abbey National Baker Street Investments
    
    England and Wales13
    
    Abbey National Belfast Limited
 IN LIQUIDATION
    
    England and Wales14
    
    Abbey National Beta Investments Limited
    
    England and Wales15
    
    Abbey National business Asset Leasing Limited
    
    England and Wales16
    
    Abbey National business Cashflow Finance Limited
    
    England and Wales17
    
    Abbey National business Equipment Leasing Limited
    
    England and Wales18
    
    Abbey National business Factors Limited
    
    England and Wales19
    
    Abbey National business Finance
Services Limited  IN LIQUIDATION
    
    England and Wales20
    
    Abbey National business Leasing
(Holdings) Limited  IN LIQUIDATION
    
    England and Wales21
    
    Abbey National business Leasing
Limited  IN LIQUIDATION
    
    England and Wales22
    
    Abbey National Business Office Equipment Leasing Limited
    
    England and Wales23
    
    Abbey National business Sales Aid Leasing Limited
    
    England and Wales24
    
    Abbey National business Vendor Plan Leasing Limited
    
    England and Wales25
    
    Abbey National cahoot Limited
    
    England and Wales26
    
    Abbey National Cardiff and the
Vales Limited  IN LIQUIDATION
    
    England and Wales27
    
    Abbey National Charitable Trust Limited
    
    England and Wales28
    
    Abbey National Credit and Payment Services Limited
    
    England and Wales29
    
    Abbey National Ealing Limited  IN LIQUIDATION
    
    England and Wales30
    
    Abbey National Employees
Trustees Limited  IN LIQUIDATION
    
    England and Wales31
    
    Abbey National Employment Services Inc.
    
    Delaware, USA32
    
    Abbey National Financial and
Investment Services (Far East) Limited  IN LIQUIDATION
    
    Hong Kong33
    
    Abbey National Financial and Investment Services (Hong Kong) Limited
    
    Hong Kong34
    
    Abbey National Financial and Investment Services (Jersey) Limited
    
    Jersey35
    
    Abbey National Financial and Investment Services Ireland Holdings
    
    Ireland36
    
    Abbey National Financial and Investment Services Ireland plc
    
    Ireland37
    
    Abbey National Financial and Investment Services Isle of Man Limited
    
    Isle of Man38
    
    Abbey National Financial and Investment Services PLC
    
    Scotland39
    
    Abbey National Financial Investments 3 B.V.
    
    Holland40
    
    Abbey National Financial Investments 4 B.V.
    
    Holland41
    
    Abbey National Financial Investments No.2 Limited
    
    Jersey42
    
    Abbey National First Capital
B.V.  In liquidation 31 December 2005
    
    Holland




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Name
    
    Domicile43
    
    Abbey National Funded Unapproved
Retirement Benefits Scheme Trustees Limited
    
    England and Wales44
    
    Abbey National Funding plc
    
    England and Wales45
    
    Abbey National General Insurance Services Limited
    
    England and Wales46
    
    Abbey National Gibraltar (1986) Limited
    
    England and Wales47
    
    Abbey National Global Investments
    
    England and Wales48
    
    Abbey National GP (Jersey) Limited
    
    Jersey49
    
    Abbey National Graphics Services Limited
    
    England and Wales50
    
    Abbey National Group Pension Schemes Trustees Limited
    
    England and Wales51
    
    Abbey National Guarantee Company
    
    England and Wales52
    
    Abbey National Healthcare Limited
    
    England and Wales53
    
    Abbey National Homes Limited
    
    England and Wales54
    
    Abbey National Independent Investments Limited
    
    England and Wales55
    
    Abbey National International Limited
    
    Jersey56
    
    Abbey National Investments
    
    England and Wales57
    
    Abbey National Investments Holdings Limited
    
    England and Wales58
    
    Abbey National Jersey International Limited
    
    Jersey59
    
    Abbey National June Leasing (5) Ltd
    
    England and Wales60
    
    Abbey National Life plc
    
    Scotland61
    
    Abbey National March Leasing (4) Limited
    
    England and Wales62
    
    Abbey National Mortgage Finance plc
    
    England and Wales63
    
    Abbey National Newcastle
Limited  IN LIQUIDATION
    
    England and Wales64
    
    Abbey National Nominees Limited
    
    England and Wales65
    
    Abbey National North America Corporation
    
    Delaware, USA66
    
    Abbey National North America Holdings Limited
    
    England and Wales67
    
    Abbey National North America LLC
    
    Delaware, USA68
    
    Abbey National Offshore Holdings Limited
    
    Jersey69
    
    Abbey National PEP & ISA Managers Limited
    
    Scotland70
    
    Abbey National Personal Finance
Limited  IN LIQUIDATION
    
    England and Wales71
    
    Abbey National Personal Pensions
Trustee Limited.
    
    England and Wales72
    
    Abbey National PLP (UK) Limited
    
    England and Wales73
    
    Abbey National Properties (2) Limited
    
    England and Wales74
    
    Abbey National Property Developments Limited
    
    England and Wales75
    
    Abbey National Property Investments
    
    England and Wales76
    
    Abbey National Property Services Limited
    
    England and Wales77
    
    Abbey National Second Capital B.V.
 IN LIQUIDATION
    
    Holland78
    
    Abbey National Secretariat Services (Jersey) Limited
    
    Jersey79
    
    Abbey National Secretariat Services Limited
    
    England and Wales80
    
    Abbey National Securities Inc.
    
    Delaware, USA81
    
    Abbey National September Leasing (3) Limited
    
    England and Wales82
    
    Abbey National September Leasing (7) Limited
    
    England and Wales83
    
    Abbey National Shelf Co. (4) Limited
    
    England and Wales84
    
    Abbey National SMA Holdings Limited
    
    Scotland85
    
    Abbey National Sterling Capital plc
    
    England and Wales86
    
    Abbey National Treasury International (IOM) Limited
    
    Isle of Man87
    
    Abbey National Treasury Investments
    
    England and Wales




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Name
    
    Domicile88
    
    Abbey National Treasury Services (Australia) Holdings Limited
    
    England and Wales89
    
    Abbey National Treasury Services
(Property) Limited  IN LIQUIDATION
    
    England and Wales90
    
    Abbey National Treasury Services (Trains Holdings) Limited
    
    England and Wales91
    
    Abbey National Treasury Services (Transport Holdings) Limited
    
    England and Wales92
    
    Abbey National Treasury Services Investments Limited
    
    England and Wales93
    
    Abbey National Treasury Services Overseas Holdings
    
    England and Wales94
    
    Abbey National Treasury Services plc
    
    England and Wales95
    
    Abbey National UK Investments
    
    England and Wales96
    
    Abbey National Unit Trust Managers Limited
    
    Scotland97
    
    Abbey National Wrap Managers Limited
    
    England and Wales98
    
    Abbey Stockbrokers (Nominees) Limited
    
    England and Wales99
    
    Abbey Stockbrokers Limited
    
    England and Wales100
    
    Abbnat BV  In liquidation 31 December 2005
    
    Holland101
    
    AN Structured Issues Limited
    
    Jersey102
    
    ANDSH Limited.
    
    England and Wales103
    
    ANFP (US) LLC
    
    Delaware, USA104
    
    ANIFA Limited
    
    England and Wales105
    
    ANITCO LIMITED
    
    England and Wales106
    
    Baker Street Risk and Insurance (Guernsey) Limited
    
    Guernsey107
    
    Brettwood Limited
    
    Jersey108
    
    Bridford Pension Trustees Limited
    
    England and Wales109
    
    Business OutSourcing Services Limited
    
    Scotland110
    
    CA Premier Banking Limited
    
    England and Wales111
    
    Carfax Insurance Limited
    
    Guernsey112
    
    Cater Allen Futures Limited  IN LIQUIDATION
    
    England and Wales113
    
    Cater Allen Holdings Limited
    
    England and Wales114
    
    Cater Allen International Limited
    
    England and Wales115
    
    Cater Allen Investment Management
Limited  IN LIQUIDATION
    
    England and Wales116
    
    Cater Allen Limited
    
    England and Wales117
    
    Cater Allen Lloyds Holdings Limited
    
    England and Wales118
    
    Cater Allen Nominees (Jersey) Limited
    
    Jersey119
    
    Cater Allen Nominees Limited
    
    England and Wales120
    
    Cater Allen Pensions Limited
    
    England and Wales121
    
    Cater Allen Registrars Limited
    
    Jersey122
    
    Cater Allen Syndicate Management Limited
    
    England and Wales123
    
    Cater Allen Trust Company (Jersey) Limited
    
    Jersey124
    
    Cater Tyndall Limited
    
    England and Wales125
    
    Cityfourinc
    
    England and Wales126
    
    Covista Integrated Business Infrastructure Limited
    
    England and Wales127
    
    Debt Management and Recovery Services Limited
    
    England and Wales128
    
    DF 123 Limited
    
    England and Wales129
    
    Duchess Parade Investments Limited
    
    England and Wales130
    
    Duncan Lawrie Pension Consultants Limited
    
    England and Wales131
    
    First National Motor Business Limited
    
    England and Wales132
    
    First National Motor Contracts Limited
    
    England and Wales




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Name
    
    Domicile133
    
    First National Motor Facilities Limited
    
    England and Wales134
    
    First National Motor Finance Limited
    
    England and Wales135
    
    First National Motor Leasing Limited
    
    England and Wales136
    
    First National Motor plc
    
    England and Wales137
    
    GB Trustees Limited
    
    England and Wales138
    
    GMBC Financial Services Limited
 IN LIQUIDATION
    
    England and Wales139
    
    Hedge End Park No.3 Limited
    
    England and Wales140
    
    Hedge End Park No.4 Limited
    
    England and Wales141
    
    IEM (Holland) Aircraft Lease B.V.
    
    Holland142
    
    IEM 757 Leasing I B.V.
    
    Holland143
    
    IEM Airfinance B.V.
    
    Holland144
    
    IEM Lease Aircraft B.V.
    
    Holland145
    
    Inscape Investments Limited
    
    England and Wales146
    
    Insurance Funding Solutions Limited
    
    England and Wales147
    
    James Hay Administration Company Limited
    
    England and Wales148
    
    James Hay Holdings Limited
    
    England and Wales149
    
    James Hay Insurance Company Limited
    
    Jersey150
    
    James Hay Investment Services Limited
    
    England and Wales151
    
    James Hay Pension Trustees Limited
    
    England and Wales152
    
    Key Investments Limited  IN LIQUIDATION
    
    England and Wales153
    
    Leasing Equipment Limited  IN LIQUIDATION
    
    England and Wales154
    
    LOF Limited  IN LIQUIDATION
    
    England and Wales155
    
    N&P (B.E.S.) Loans Limited
    
    England and Wales156
    
    N&P Syndicated Loans Limited
 IN LIQUIDATION
    
    England and Wales157
    
    New Investment for Trains 1 PLC
    
    England and Wales158
    
    Porterbrook International Limited
 IN LIQUIDATION
    
    England and Wales159
    
    Porterbrook Leasing Company Limited
    
    England and Wales160
    
    Porterbrook Leasing Company MEBO Limited
    
    England and Wales161
    
    Porterbrook Limited
    
    England and Wales162
    
    Porterbrook Maintenance Limited
    
    England and Wales163
    
    Prolific Holdings Limited
    
    England and Wales164
    
    Prolific Property Development (Kent) Limited
    
    England and Wales165
    
    PSA Finance PLC
    
    England and Wales166
    
    Rea Brothers Trustees Limited
    
    England and Wales167
    
    Rental Collections Limited  IN LIQUIDATION
    
    England and Wales168
    
    Roger Cunliffe Investments Limited
 IN LIQUIDATION
    
    England and Wales169
    
    Rolling Stock Finance 1 Limited
 IN LIQUIDATION
    
    England and Wales170
    
    Rolling Stock Finance 2 PLC  IN LIQUIDATION
    
    England and Wales171
    
    Ryders Discount Company Limited
 IN LIQUIDATION
    
    England and Wales172
    
    Sandywick Limited
    
    Jersey173
    
    Santander Consumer (UK) plc
    
    England and Wales174
    
    Sarum Trustees Limited
    
    England and Wales175
    
    Scotprov Limited
    
    England and Wales176
    
    Scottish Mutual Assurance plc
    
    Scotland177
    
    Scottish Mutual International Fund Managers (South Africa) Limited
    
    South Africa




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Name
    
    Domicile178
    
    Scottish Mutual International Fund Managers Limited
    
    Eire179
    
    Scottish Mutual International Holdings
    
    Eire180
    
    Scottish Mutual International Investment Fund plc
    
    Eire181
    
    Scottish Mutual International plc
    
    Eire182
    
    Scottish Mutual Investment Managers Limited
    
    Scotland183
    
    Scottish Mutual Nominees Limited
 IN LIQUIDATION
    
    Scotland184
    
    Scottish Mutual Pension Funds Investment Limited
    
    Scotland185
    
    Scottish Mutual Pensions Limited
    
    England and Wales186
    
    Scottish Mutual PEP and ISA Managers Limited
    
    England and Wales187
    
    Scottish Provident (Holdings) Limited
    
    England and Wales188
    
    Scottish Provident Institution
    
    Scotland189
    
    Scottish Provident International Life Assurance Limited
    
    Isle of Man190
    
    Scottish Provident Limited
    
    Scotland191
    
    Scottish Provident Pension Trustees Limited
    
    England and Wales192
    
    Scottish Provident Trustees Limited
    
    Scotland193
    
    Sheppards Moneybrokers Limited
    
    England and Wales194
    
    SMA (81/103 Kings Road) Limited
 IN LIQUIDATION
    
    England and Wales195
    
    Solarlaser Limited
    
    England and Wales196
    
    South Glasgow Retail Park Limited
    
    Scotland197
    
    SPI Finance Plc
    
    England and Wales198
    
    SPILA Marketing Services (Pty)
Limited  IN LIQUIDATION
    
    South Africa199
    
    SPL (Holdings 1) Limited
    
    Scotland200
    
    SPL (Holdings 2) Limited
    
    Scotland201
    
    SPL (Holdings) Limited
    
    Scotland202
    
    Talorcan plc
    
    Scotland203
    
    The Inscape Investment Fund (Jersey) Limited
    
    Jersey204
    
    The Scottish Mutual Assurance Society
    
    Scotland205
    
    The WF Company Limited
    
    England and Wales206
    
    Tyndall Nominees (IOM) Limited
    
    Isle of Man207
    
    Vendcare Finance Limited
    
    England and Wales208
    
    WF (Trustees) Limited
    
    England and Wales209
    
    Whitefoord & Foden Limited
    
    England and Wales210
    
    Whitewick Limited
    
    Jersey