Exhibit 8.1



Subsidiary undertakings at 31 March 2005

pursuant to Section 231(6)(b) of the Companies Act 1985



Undertakings marked * are direct holdings of Scottish Power plc.



|                                      |  |                                                       |  |                                                                                                                            |  |                         |    
|------------------------------------- |  | ----------------------------------------------------- |  | -------------------------------------------------------------------------------------------------------------------------- |  | ----------------------- | ---
|Name                                  |  | Country ofincorporation (if other than Great Britain) |  | Class of share capital                                                                                                     |  | Proportionof sharesheld |    
|Arlington Wind LLC                    |  | Oregon, USA                                           |  | Ownership interests                                                                                                        |  | 100                     | %  
|Aspen 1 Limited                       |  |                                                       |  | Ordinary Shares of £1                                                                                                      |  | 100                     | %  
|Atlantic Renewable Energy Corporation |  | Delaware, USA                                         |  | Ownership Interests                                                                                                        |  | 100                     | %  
|Atlantic Renewable Projects LLC       |  | Delaware, USA                                         |  | Ownership Interests                                                                                                        |  | 100                     | %  
|Beaufort Energy Limited               |  |                                                       |  | Ordinary Shares of £1                                                                                                      |  | 100                     | %  
|Birmingham Syn Fuel I, Inc.           |  | Oregon, USA                                           |  | Common stock of US$1.00                                                                                                    |  | 100                     | %  
|Bishop Wind Farm LLC                  |  | Delaware, USA                                         |  | Ownership Interests                                                                                                        |  | 100                     | %  
|Brentwood Gas Storage LLC             |  | Oregon, USA                                           |  | Ownership interests                                                                                                        |  | 100                     | %  
|Bridger Coal Company                  |  | Wyoming, USA                                          |  | Joint Venture Interests                                                                                                    |  | 66.66                   | %  
|Caledonian Communications Limited     |  |                                                       |  | Ordinary Shares of £1                                                                                                      |  | 100                     | %  
|Caledonian Gas Limited                |  |                                                       |  | Ordinary Shares of £1                                                                                                      |  | 100                     | %  
|Camjar plc                            |  |                                                       |  | 10% Cumulative Convertible Preference Shares of £1 10% Cumulative Redeemable Preference Shares of £1 Ordinary Shares of £1 |  | 100100100               | %%%
|Canopy Botanicals, Inc.               |  | Delaware, USA                                         |  | Common stock of US$0.01                                                                                                    |  | 77.85                   | %  
|Canopy Botanicals, SRL                |  | Boliva                                                |  | $600.00 Total Initial Capital Contribution                                                                                 |  | 49                      | %  
|Casselman Windpower LLC               |  | Delaware, USA                                         |  | Ownership Interests                                                                                                        |  | 100                     | %  
|Centralia Mining Company              |  | Washington, USA                                       |  | Common stock of no par value                                                                                               |  | 100                     | %  
|Chestnut Ridge Windpower LLC          |  | Delaware, USA                                         |  | Ownership Interests                                                                                                        |  | 100                     | %  
|City Gate LLC                         |  | Delaware, USA                                         |  | Ownership Interests                                                                                                        |  | 100                     | %  
|Cityscape Global Media Limited        |  |                                                       |  | Ordinary Shares of £1                                                                                                      |  | 100                     | %  
|Cityscape Internet Services Limited   |  |                                                       |  | Ordinary Shares of £1                                                                                                      |  | 100                     | %  
|Cityscape Limited                     |  |                                                       |  | Ordinary Shares of £1                                                                                                      |  | 100                     | %  



Page 1 of 7



---

Subsidiary undertakings at 31 March 2005

pursuant to Section 231(6)(b) of the Companies Act 1985



Undertakings marked * are direct holdings of Scottish Power plc.



|                                        |  |                                                      |  |                                                     |  |                         |  
|--------------------------------------- |  | ---------------------------------------------------- |  | --------------------------------------------------- |  | ----------------------- | -
|Name                                    |  | Country ofincorporation (if other thanGreat Britain) |  | Class of share capital                              |  | Proportionof sharesheld |  
|Clubcall Telephone Services Limited     |  |                                                      |  | Ordinary Shares of £1                               |  | 100                     | %
|Clubline Services Limited               |  |                                                      |  | Ordinary Shares of £1                               |  | 100                     | %
|Coldham Windfarm Limited                |  |                                                      |  | A Ordinary Shares of £1 B Ordinary Shares of £1 |  | 80                      | %
|Colorado Green Holdings, LLC            |  | Delaware, USA                                        |  | Ownership Interests                                 |  | 100                     | %
|Colorado Wind Ventures, LLC             |  | Delaware, USA                                        |  | Ownership Interests                                 |  | 50                      | %
|Columbia Gas Storage LLC                |  | Delaware, USA                                        |  | Ownership Interests                                 |  | 100                     | %
|Copperteam Limited                      |  |                                                      |  | Ordinary Shares of £1                               |  | 100                     | %
|Core Utility Solutions Limited1 2       |  |                                                      |  | A Ordinary Shares of £1                           |  | 100                     | %
|CRE Energy Limited                      |  | Northern Ireland                                     |  | Ordinary Shares of £1                               |  | 100                     | %
|Damhead Creek Finance Limited           |  | Cayman Islands                                       |  | Ordinary Shares of US$0.01                          |  | 100                     | %
|Delta Gas Storage LLC                   |  | Delaware, USA                                        |  | Ownership Interests                                 |  | 100                     | %
|Demon Internet Limited                  |  |                                                      |  | Ordinary Shares of 10p                              |  | 100                     | %
|Demon Limited                           |  |                                                      |  | Ordinary Shares of £1                               |  | 100                     | %
|Dispatch Publishing Limited             |  |                                                      |  | Ordinary Shares of £1                               |  | 100                     | %
|Dornoch International Insurance Limited |  |                                                      |  | Ordinary Shares of £1                               |  | 100                     | %
|Eastern Desert Power, LLC               |  | Delaware, USA                                        |  | Ownership Interests                                 |  | 100                     | %
|Elk River Windfarm, LLC                 |  | Kansas, USA                                          |  | Ownership Interests                                 |  | 100                     | %
|Emerald Power Generation Limited        |  |                                                      |  | Ordinary Shares of £1                               |  | 100                     | %
|Energy West Mining Company              |  | Utah, USA                                            |  | Common stock of no par value                        |  | 100                     | %
|EnergyWorks Holdings I                  |  | Grand Cayman                                         |  | Common stock of US$1.00                             |  | 100                     | %
|Enstor Louisiana LLC                    |  | Oregon, USA                                          |  | Ownership interests                                 |  | 100                     | %
|Enstor Operating Company, LLC           |  | Oregon, USA                                          |  | Ownership Interests                                 |  | 100                     | %
|Enstor, Inc.                            |  | Oregon, USA                                          |  | Common stock of no par value                        |  | 100                     | %
|Flying Cloud Power Partners, LLC        |  | Delaware, USA                                        |  | Ownership Interests                                 |  | 100                     | %

---

|1 | Holding shown represents 50% of the total issued share capital;
|- | ---------------------------------------------------------------



|2 | Subsidiary undertaking by virtue of S258(2)(b), as well as by virtue of S258(2)(a), Companies Act 1985
|- | ------------------------------------------------------------------------------------------------------



Page 2 of 7



---

Subsidiary undertakings at 31 March 2005

pursuant to Section 231(6)(b) of the Companies Act 1985



Undertakings marked * are direct holdings of Scottish Power plc.



|                                             |  |                                                       |  |                              |  |                         |  
|-------------------------------------------- |  | ----------------------------------------------------- |  | ---------------------------- |  | ----------------------- | -
|Name                                         |  | Country ofincorporation (if other than Great Britain) |  | Class of share capital       |  | Proportionof sharesheld |  
|GBSO Limited (in liquidation)                |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Genscot Limited                              |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Glenrock Coal Company                        |  | Wyoming, USA                                          |  | Common stock of no par value |  | 100                     | %
|Hazelwood Australia, Inc.                    |  | Oregon, USA                                           |  | Common stock of no par value |  | 100                     | %
|Heartland Wind LLC                           |  | Oregon, USA                                           |  | Ownership interests          |  | 100                     | %
|Hazelwood Ventures, Inc.                     |  | Oregon, USA                                           |  | Common stock of no par value |  | 100                     | %
|Holford Gas Storage Limited                  |  |                                                       |  | Ordinary shares of £1        |  | 100                     | %
|Houston Hub Storage and Transportation, L.P. |  | Oregon, USA                                           |  | Limited Partnership          |  | 100                     | %
|Hillsborough Leasing Services, Inc.          |  | New Jersey, USA                                       |  | Common stock of US$1.00      |  | 100                     | %
|Interwest Mining Company                     |  | Oregon, USA                                           |  | Common stock of US$10.00     |  | 100                     | %
|Ivanhoe Wind Energy LLC                      |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Katy Storage and Transportation, LP          |  | Texas, USA                                            |  | Limited partnership          |  | 100                     | %
|Klamath Energy LLC                           |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Klamath Generation LLC                       |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Klondike Wind Power LLC                      |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Klondike Wind Power II LLC                   |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Klondike Wind Power III LLC                  |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Lancastrian Holdings Limited                 |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Leaning Juniper Wind Power LLC               |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Leblon Sales Corporation                     |  | US Virgin Islands                                     |  | Common stock of no par value |  | 100                     | %
|Locomotive Software Developments Limited     |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Locomotive Software Group Limited            |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Contracting Services Limited          |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Energy Consultants Limited            |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Gas Limited                           |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Generation (Winnington) Limited       |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Generation Holdings Limited           |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %



Page 3 of 7



---

Subsidiary undertakings at 31 March 2005

pursuant to Section 231(6)(b) of the Companies Act 1985



Undertakings marked * are direct holdings of Scottish Power plc.



|                                             |  |                                                       |  |                              |  |                         |  
|-------------------------------------------- |  | ----------------------------------------------------- |  | ---------------------------- |  | ----------------------- | -
|Name                                         |  | Country ofincorporation (if other than Great Britain) |  | Class of share capital       |  | Proportionof sharesheld |  
|Manweb Holdings Limited                      |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Limited                               |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Nominees Limited                      |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Pensions Trustee Limited              |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Services Limited                      |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Manweb Share Scheme Trustees Limited         |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Mawlaw 526 Limited                           |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Megafone (UK) Limited                        |  |                                                       |  | Ordinary Shares of £1        |  | 100                     | %
|Moraine Wind II LLC                          |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Moraine Wind LLC                             |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Mountain View Green LLC                      |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|Mountain View Power Partners III, LLC        |  | Delaware, USA                                         |  | Ownership Interests          |  | 100                     | %
|New Energy Holdings I, Inc.                  |  | Oregon, USA                                           |  | Common stock of no par value |  | 100                     | %
|New IndiaPower Company One                   |  | Mauritius                                             |  | Common stock of US$1.00      |  | 100                     | %
|New IndiaPower Company Two                   |  | Mauritius                                             |  | Common stock of US$1.00      |  | 100                     | %
|PACE Group, Inc.                             |  | Oregon, USA                                           |  | Common stock of no par value |  | 100                     | %
|Pacific Development (Property), Inc.         |  | Oregon, USA                                           |  | Common stock of no par value |  | 100                     | %
|Pacific Harbor Capital, Inc.                 |  | Delaware, USA                                         |  | Common stock of US$1.00      |  | 100                     | %
|Pacific Klamath Energy, Inc.                 |  | Oregon, USA                                           |  | Common stock of US$1.00      |  | 100                     | %
|Pacific Minerals, Inc.                       |  | Wyoming, USA                                          |  | Common stock of no par value |  | 100                     | %
|Pacific Wind Development LLC                 |  | Oregon, USA                                           |  | Ownership Interests          |  | 100                     | %
|PacifiCorp                                   |  | Oregon, USA                                           |  | Common stock of no par value |  | 100                     | %
|PacifiCorp Development Company               |  | Oregon, USA                                           |  | Common stock of no par value |  | 100                     | %
|PacifiCorp Energy Canada Ltd.                |  | Canada                                                |  | Class A Voting Shares      |  | 100                     | %
|PacifiCorp Energy Ventures, Inc.             |  | Oregon, USA                                           |  | Common stock of no par value |  | 100                     | %
|PacifiCorp Environmental Remediation Company |  | Delaware, USA                                         |  | Common stock of no par value |  | 89.9                    | %
|PacifiCorp Financial Services, Inc.          |  | Oregon, USA                                           |  | Common stock of US$10.00     |  | 100                     | %
|PacifiCorp Future Generations, Inc.          |  | Oregon, USA                                           |  | Common stock of no par value |  | 100                     | %
|PacifiCorp Group Holdings Company            |  | Delaware, USA                                         |  | Common stock of US$1.00      |  | 100                     | %
|PacifiCorp Hazelwood Pty Ltd.                |  | Victoria, Australia                                   |  | Common stock of no par value |  | 100                     | %



Page 4 of 7



---

Subsidiary undertakings at 31 March 2005

pursuant to Section 231(6)(b) of the Companies Act 1985



Undertakings marked * are direct holdings of Scottish Power plc.



|                                                |  |                                                      |  |                                                                                                                                                                                                                                                       |  |                         |  
|----------------------------------------------- |  | ---------------------------------------------------- |  | ----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |  | ----------------------- | -
|Name                                            |  | Country ofincorporation (if other thanGreat Britain) |  | Class of share capital                                                                                                                                                                                                                                |  | Proportionof sharesheld |  
|PacifiCorp Holdings, Inc.                       |  | Delaware, USA                                        |  | Common stock of US$0.01                                                                                                                                                                                                                               |  | 100                     | %
|PacifiCorp International Group Holdings Company |  | Oregon, USA                                          |  | Common stock of no par value                                                                                                                                                                                                                          |  | 100                     | %
|PacifiCorp Investment Management Inc.           |  | Oregon, USA                                          |  | Common stock of no par value                                                                                                                                                                                                                          |  | 100                     | %
|PacifiCorp Trans, Inc.                          |  | Oregon, USA                                          |  | Common stock of US$1.00                                                                                                                                                                                                                               |  | 100                     | %
|PacifiCorp UK Limited                           |  |                                                      |  | A Non-voting Shares of US$3,189.26 B Non-voting Shares of US$3,446.41 C Non-voting Shares of US$4,874.18 D Non-voting Shares of US$2,924.90 E Non-voting Shares of US$4,874.18 F non-voting Shares of US$3,833.54 Voting Shares of US$1.00 |  | 100                     | %
|PCC Holdings, Inc.                              |  | Oregon, USA                                          |  | Common stock of no par value                                                                                                                                                                                                                          |  | 100                     | %
|PFI International, Inc.                         |  | Guam                                                 |  | Common stock of US$1.00                                                                                                                                                                                                                               |  | 100                     | %
|PHC Properties Corporation                      |  | Florida, USA                                         |  | Common stock of US$1.00                                                                                                                                                                                                                               |  | 100                     | %
|Phoenix Wind Power LLC                          |  | Oregon, USA                                          |  | Ownership Interests                                                                                                                                                                                                                                   |  | 100                     | %
|PPM Colorado Wind Ventures, Inc.                |  | Oregon, USA                                          |  | Ownership Interests                                                                                                                                                                                                                                   |  | 100                     | %
|PPM Energy, Inc.                                |  | Oregon, USA                                          |  | Common stock of no par value                                                                                                                                                                                                                          |  | 100                     | %
|Psychic Companions Limited                      |  |                                                      |  | Ordinary Shares of £1                                                                                                                                                                                                                                 |  | 100                     | %
|SaBRe Water Limited                             |  |                                                      |  | Ordinary Shares of £1                                                                                                                                                                                                                                 |  | 100                     | %
|Scenic Wind Power, LLC                          |  | Delaware, USA                                        |  | Ownership Interests                                                                                                                                                                                                                                   |  | 100                     | %
|ScotPower Limited*                              |  |                                                      |  | Ordinary Shares of £1                                                                                                                                                                                                                                 |  | 100                     | %
|Scotsgrid Limited                               |  |                                                      |  | Ordinary Shares of £1                                                                                                                                                                                                                                 |  | 100                     | %
|Scotspower Limited                              |  |                                                      |  | Ordinary Shares of £1                                                                                                                                                                                                                                 |  | 100                     | %
|Scottish Power Finance (Jersey) Limited*        |  |                                                      |  | Ordinary Shares of no par value                                                                                                                                                                                                                       |  | 100                     | %
|Scottish Power Finance (US), Inc                |  | Delaware                                             |  | Common Stock of US$0.01                                                                                                                                                                                                                               |  | 100                     | %
|Scottish Power Intermediate Limited             |  |                                                      |  | Ordinary Shares of £1                                                                                                                                                                                                                                 |  | 100                     | %
|Scottish Power Trustees Limited                 |  |                                                      |  | Ordinary Shares of £1                                                                                                                                                                                                                                 |  | 100                     | %
|Scottish Power UK Holdings plc*                 |  |                                                      |  | Ordinary Shares of 50p                                                                                                                                                                                                                                |  | 100                     | %
|Scottish Power UK plc                           |  |                                                      |  | Ordinary Shares of 50p                                                                                                                                                                                                                                |  | 100                     | %
|Scottish Utility Services Limited               |  |                                                      |  | Ordinary Shares of £1                                                                                                                                                                                                                                 |  | 100                     | %
|ScottishPower (DCL) Limited                     |  |                                                      |  | Ordinary Shares of £1                                                                                                                                                                                                                                 |  | 100                     | %



Page 5 of 7



---

Subsidiary undertakings at 31 March 2005

pursuant to Section 231(6)(b) of the Companies Act 1985



Undertakings marked * are direct holdings of Scottish Power plc.



|                                                          |  |                                                      |  |                                                                           |  |                         |  
|--------------------------------------------------------- |  | ---------------------------------------------------- |  | ------------------------------------------------------------------------- |  | ----------------------- | -
|Name                                                      |  | Country ofincorporation (if other thanGreat Britain) |  | Class of share capital                                                    |  | Proportionof sharesheld |  
|ScottishPower (DCOL) Limited                              |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Energy Management (Agency) Limited          |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Energy Management Limited                   |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower (SCPL) Limited                              |  |                                                      |  | A Ordinary Shares of £1 B Ordinary Shares of £1                       |  | 100                     | %
|ScottishPower (SOCL) Limited                              |  |                                                      |  | A Ordinary Shares of £1 B Ordinary Shares of £1 Ordinary Shares of £1 |  | 100                     | %
|ScottishPower Energy Retail Limited                       |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Finance Limited                             |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Finance V Limited*                          |  | Cayman Islands                                       |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Generation Limited                          |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Group Money Purchase Pension Scheme Limited |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Inc.                                        |  | United States                                        |  | Common Stock                                                              |  | 100                     | %
|ScottishPower Insurance Limited                           |  | Isle of Man                                          |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Investments Limited                         |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Leasing Limited                             |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower NA 1 Limited*                               |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower NA2 Limited*                                |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Overseas Holdings Limited*                  |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Securities Limited                          |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Share Scheme Trustees Limited               |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Sharesave Trustees Limited                  |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|ScottishPower Telecommunications Limited                  |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|SMW Limited                                               |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|SP Dataserve Limited                                      |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %
|SP Distribution Limited                                   |  |                                                      |  | Ordinary Shares of £1                                                     |  | 100                     | %



Page 6 of 7



---

Subsidiary undertakings at 31 March 2005

pursuant to Section 231(6)(b) of the Companies Act 1985



Undertakings marked * are direct holdings of Scottish Power plc.



|                                               |  |                                                     |  |                                                           |  |                         |   
|---------------------------------------------- |  | --------------------------------------------------- |  | --------------------------------------------------------- |  | ----------------------- | --
|Name                                           |  | Country ofincorporation(if other thanGreat Britain) |  | Class of share capital                                    |  | Proportionof sharesheld |   
|SP Finance 2 Limited*                          |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|SP Finance 4 Limited*                          |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|SP Finance 5 Limited*                          |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|SP Gas Limited                                 |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|SP Manweb plc                                  |  |                                                     |  | Ordinary Shares of 50p                                    |  | 100                     | % 
|SP Power Systems Limited                       |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|SP Transmission Limited                        |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Spotlight Trading Limited                      |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|SPPT Limited                                   |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|SSEB Limited                                   |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Teledata (Holdings) Limited                    |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Teledata (Outsourcing) Limited                 |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Teledata Scotland Limited                      |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Telephone Information Services plc             |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Telephone International Media Holdings Limited |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Telephone International Media Limited          |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|The CallCentre Service Limited                 |  |                                                     |  | Ordinary Shares of 50p Redeemable Preference Shares of £1 |  | 100100                  | %%
|The Information Service Limited                |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|The IP Systems Operation Limited               |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|TIM Limited                                    |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Trimont Wind I LLC                             |  | Oregon, USA                                         |  | Ownership Interests                                       |  | 100                     | % 
|Turnpike 1996 Limited                          |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Turnpike Limited                               |  |                                                     |  | Ordinary Shares of £1                                     |  | 100                     | % 
|Waha Storage and Transportation, L.P.          |  | Texas, USA                                          |  | Ownership Interest                                        |  | 100                     | % 
|Watermark Games Limited                        |  |                                                     |  | Ordinary Shares of £0.10                                  |  | 100                     | % 
|West Valley Leasing Company, LLC               |  | Oregon, USA                                         |  | Ownership Interests                                       |  | 100                     | % 



Page 7 of 7