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Monday 26 October, 2009

Jupiter Second Split Trust PLC

Bonus Issue in connection with reconstruction





Jupiter Second Split Trust plc ("JSS")

26 October 2009

Bonus Issue of Shares

As announced on 5  October 2009, JSS  shareholders have approved  the
capital reconstruction of the Company. As part of the Proposals,  the
Directors have capitalised part of the share premium  account/special
reserve account (the "Capitalisation") which results in a bonus issue
of Shares to the Exit Pool shareholders.

As a result of the Capitalisation, a total of:

�         2,694,224,192 ZDP Exit Pool  Shares of 1.0 penny each  have
been allotted to ZDP Exit Pool  Shareholders on the register at  5.00
p.m. on 26 October  2009, on the basis  of 83.13750615 ZDP Exit  Pool
Shares for every ZDP Exit Pool Share held as at that date; and

�         462,901,949 Geared  Growth Exit  Pool Shares  of 1.0  penny
each have been allotted  to Geared Growth  Exit Pool Shareholders  on
the register  at  5.00 p.m.  on  26 October  2009,  on the  basis  of
69.74859258 Geared Growth  Exit Pool Shares  for every Geared  Growth
Exit Pool Share held as at that date.

Application has  been made  for  the Shares  to  be admitted  to  the
Official List  and  to  trading  on the  London  Stock  Exchange  and
dealings are to commence at 8.00 a.m. on 27 October 2009.

Following Admission of  the Shares there  will be 469,538,670  Geared
Growth Exit Pool  Shares and  2,726,631,036 ZDP Exit  Pool Shares  in
issue with a tickers of JSSG and JSSE respectively.

No Scaling Back

There will be  no scaling back  of elections under  the Scheme.   The
reclassified shares  individual rights  are set  out in  full in  the
Circular of 11 September 2009.

Formula Asset Values

The Formula Asset Value of the Geared Growth shares for the  purposes
of  the  Scheme  was  70.74859258  pence  per  Share  and  the  final
entitlement of the  Zero Dividend Preference  shares was  84.13750615
pence per Share.

Settlement

Shareholders who  have elected  to rollover  their investment  in  to
Jupiter Second Split Trust plc will be issued with share certificates
as soon as  is practicable  after the  Effective Date  on 3  November
2009. Shareholders who  have elected to  exit their investment  (i.e.
receive cash) will not receive certificates in respect of their  Exit
Pool shares but  will receive their  cash entitlement as  soon as  is
practicable after the Effective Date on 3 November 2009.

CREST accounts  will  be credited  with  the Shares  and/or  cash  in
respect of the elections made.

Background Information

The Directors  of  Jupiter Second  Split  Trust PLC,  Jupiter  Second
Enhanced Income Trust PLC and The Defined Capital Return Fund Limited
announced on 11 September 2009  the publication of circulars sent  to
their respective  shareholders setting  out  details for  a  rollover
opportunity for shareholders in Jupiter Second Enhanced Income  Trust
PLC and The Defined Capital  Return Fund Limited into Jupiter  Second
Split Trust PLC, a new issue of shares by Jupiter Second Split  Trust
PLC and the  extension of the  planned life of  Jupiter Second  Split
Trust PLC for a further five years to 31 October 2014. Jupiter Second
Split Trust PLC has been managed by Philip Gibbs on behalf of Jupiter
Asset Management Limited since its launch in November 2004.

Links to the individual documents  sent to shareholders can be  found
at the following website:



http://www.jupiteronline.co.uk/PI/Our_Products/Investment_Companies/Investment+Companies.htm

Defined terms used  in this  announcement shall,  unless the  context
otherwise requires, bear the  meaning given to  them the in  Circular
dated 11 September 2009.

For further information please contact:

Richard Pavry
Director of Investment Trusts
Jupiter Asset Management Limited
020 7314 4822
rpavry@jupiter-group.co.uk

Faith Pengelly
Company Secretary
020 7314 4915
fpengelly@jupiter-group.co.uk

Suzanne Evans
BDO Corporate Finance
020 7486 5888
Suzanne.Evans@bdo.co.uk

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