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Wednesday 28 October, 2009

Jupiter Second Split Trust PLC

Results of Placing and Offer for Subscription





Summary of reclassification and new issue of Shares

Following the approval of the  Reconstruction Proposals at the  First
General Meeting of the  Company held on 5  October 2009 the Board  of
Jupiter Second Split Trust PLC is pleased to confirm that application
has been made for a total  of 216,361,793 Geared Ordinary Shares  and
432,723,586 Zero Dividend  Preference shares (some  of which will  be
delivered in the form of 22,777,008 separately traded Packaged  Units
each comprising  one  Geared Ordinary  Share  and two  Zero  Dividend
Preference shares) to be admitted to the Official List and to trading
on the London Stock Exchange.   Dealings are expected to commence  at
8.00 a.m. on 3 November 2009.

These shares have  an aggregate  issue price  of £216,361,793.   This
compares  with  the  Formula  Asset  Value  ("FAV")  of  the  Company
published on 26 October 2009 of £146,995,710.

Results of the Company's Reconstruction

Rollover elections were received from Shareholders in the Company for
149,605,267 Geared  Ordinary  Shares and  183,973,019  Zero  Dividend
Preference shares (4,777,544 of which will be delivered as separately
tradable Packaged Units).  This represents 78 per cent. of the shares
previously in issue  in the Company.   There was no  scaling back  of
elections to roll over.

Results of Jupiter Second Enhanced Income Trust PLC ("JSE") Rollover

Rollover  elections  were  received  from  Shareholders  in  JSE  for
11,590,242 Geared  Ordinary  Shares  and  122,834,051  Zero  Dividend
Preference shares (1,789,374 of which will be delivered as separately
tradable Packaged Units).  This represents 68 per cent. of the shares
previously in issue in JSE.  There  was no scaling back of  elections
to roll over.

Results of the Defined Capital Return Fund Limited ("DCR") Rollover

Rollover  elections  were  received  from  Shareholders  in  DCR  for
2,788,286  Geared  Ordinary  Shares  and,  55,260,928  Zero  Dividend
Preference shares (597,635 of which  will be delivered as  separately
tradable Packaged Units).  This represents 46 per cent. of the shares
previously in issue in DCR.  There  was no scaling back of  elections
to roll over.

Results of the Placing

Applications were  received for  30,492,347 Geared  Ordinary  Shares,
36,181,349 Zero Dividend Preference  shares and 9,066,800  separately
tradable  Packaged  Units  (comprising  a  further  9,066,800  Geared
Ordinary Shares and 18,133,600 Zero Dividend Preference shares) under
the Placing. All valid applications have been accepted in full.

Results of the Offer for Subscription

Applications were  received  for 6,273,195  Geared  Ordinary  Shares,
3,249,328 Zero Dividend  Preference shares  and 6,545,655  separately
tradable  Packaged  Units  (comprising  a  further  6,545,655  Geared
Ordinary Shares  and   13,091,310 Zero  Dividend  Preference  shares)
under the Offer for Subscription. Again, all valid applications  have
been accepted in full.

Rollover Conversion Ratios

One of  the  Company's  Geared  Growth shares  will  roll  over  into
1.768714815 Geared  Ordinary  shares  or  2.358286419  Zero  Dividend
Preference shares or 0.7074859258 Packaged Units or £0.7074859258  if
elected for cash.

One of the Company's Zero  Dividend Preference shares will roll  over
into 2.103437654 Geared Ordinary shares or 2.804583538 Zero  Dividend
Preference shares or 0.8413750615 Packaged Units or £0.8413750615  if
elected for cash.

One JSE Geared Growth shares  will roll over into 0.265981745  Geared
Ordinary shares  or 0.354642326  Zero Dividend  Preference shares  or
0.106392698 Packaged Units or £0.1063926978 if elected for cash.

One of  JSE's Zero  Dividend Preference  shares will  roll over  into
2.103437654 Geared  Ordinary  shares  or  2.804583538  Zero  Dividend
Preference shares or 0.841375062  Packaged Units or £0.8413750615  if
elected for cash.

One DCR  Ordinary  share  will roll  over  into  3.4122500000  Geared
Ordinary shares or  4.5496666667 Zero Dividend  Preference shares  or
1.3649000000 Packaged Units or £1.3649 if elected for cash.  However,
please  note  that   the  final  capital   entitlement  of   Ordinary
shareholders in DCR to 136.49p has been calculated on the  assumption
that (1) the closing level of the FTSE 100 on 30 October 2009 is  not
below 85 per cent of its level  on 1 November 2004 of 4,615.40  (i.e.
3,923.09) and (2) that the payment in full of DCR's six floating rate
notes which also mature on that  date.  If these assumptions are  not
fulfilled the final capital entitlement will be reduced accordingly.

Fractional Entitlements

Fractional entitlements will  be rounded  down to  the nearest  whole
Share.  Any such fractional entitlements will be aggregated and  sold
in the market for the benefit of the Company.

Tickers

The Geared  Ordinary  Shares,  Zero Dividend  Preference  shares  and
Packaged  Units  will  have  the  tickers  of  JSS,  JSSZ  and   JSSU
respectively.

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  Prospectus
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

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

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