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You're right, it is an OPEL GT converted with a body kit and v8 for the brits
The Beira | Car Articles

Of course, building a car from scratch isn’t easy – so that’s not what Breckland set out to do. Instead, they took the well-established Kappa platform of General Motors (think the Opel GT) and naturally put their own unique twist on it. “Beira differs in many significant respects from the GM products however, the most radical departure being the installation of General Motors’ potent, 6.0-litre, LS2 V8 engine, more commonly found in Corvette and Pontiac GTO models. It replaces the four-cylinder Ecotec engine and, by comparison, produces more than twice the power of the original unit. “We didn’t set out to reinvent the wheel with Beira,” says Rawlings. “The Kappa platform offers a highly competent chassis, which has been subject to intensive crash and safety tests, and is readily available.