British Overseas Airways Corporation (BOAC) was the British state-owned airline created in 1940 by the merger of Imperial Airways and British Airways Ltd. It continued operating overseas services throughout World War II. After the passing of the Civil Aviation Act of 1946, European and South American services passed to two further state-owned airlines, British European Airways (BEA) and British South American Airways (BSAA). BOAC absorbed BSAA in 1949, but BEA continued to operate British domestic and European routes for the next quarter century. A 1971 Act of Parliament merged BOAC and BEA with effect from 31 March 1974, forming today's British Airways.