<Tr> <Th> Subsidiaries </Th> <Td> Bank of Scotland plc, HBOS Australia, HBOS Insurance & Investment Group </Td> </Tr> <Tr> <Th> Website </Th> <Td> www.hbosplc.com </Td> </Tr> <P> HBOS plc is a banking and insurance company in the United Kingdom, a wholly owned subsidiary of the Lloyds Banking Group, having been taken over in January 2009 . It is the holding company for Bank of Scotland plc, which operates the Bank of Scotland and Halifax brands in the UK, as well as HBOS Australia and HBOS Insurance & Investment Group Limited, the group's insurance division . </P> <P> HBOS was formed by the 2001 merger of Halifax plc and the Bank of Scotland . The formation of HBOS was heralded as creating a fifth force in British banking as it created a company of comparable size and stature to the established Big Four UK retail banks . It was also the UK's largest mortgage lender . The HBOS Group Reorganisation Act 2006 saw the transfer of Halifax plc to the Bank of Scotland, which was now a registered public limited company, Bank of Scotland plc . </P>

Is hbos the same as bank of scotland
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