Atomic clusters were identified in the ground state of the non-equilibrium Ta phase (Frank-Kasper σ-structure type) at 15, 120 and 293 K. The evolution of the clusters with temperature leads to two phase transformations at 65 and 150 K which are related to the electrical and magnetic properties. The magnetic phase transition at 65 K is associated with the magnetic symmetry group transformation P 4 2 /mn m (< 65 K) to P 4 (> 65 K). It is shown that β-U is also a two-component composite containing similar clusters. The nature of the stabilisation of β-Ta at the cathode is discussed.