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Friday 30 October, 2009

Jupiter Second Split Trust PLC

Share Subdivision, New Issue and Share Cancella...





As announced on 5 October 2009, JSS shareholders have approved the
capital reconstruction of the Company. As part of the Proposals, JSS
has previously reclassified its shares providing for its current
investors to either rollover their investment or make a cash exit.
Those who have elected to rollover their investment currently sit in
two class: New ZDP Shares (ISIN: GB00B40T5095) and Geared Ordinary
Shares (ISIN: GB00B402S989) (together "the Rollover Shares").

JSS will also provide the shareholders of Jupiter Second Enhanced
Income Trust Plc ("JSE") and The Defined Capital Return Fund Limited
("DCR") (both to be wound up on 3 November 2009) with the option to
rollover their respective investments into the reconstructed JSS
vehicle.

Share subdivision

To facilitate the entry of JSE and DCR investors into JSS at a common
par value, an application has been made for the Rollover Shares to be
subdivided as follows:

The 62,498,839 New ZDP shares  (par value of 1p)  (ISIN:GB00B40T5095)
to be  subdivided  into 170,280,848  New  ZDP Shares  (par  value  of
0.35443291p) (ISIN:GB00B4264123) and 3,751,775 Geared Ordinary Shares
(par value of 0.57191641p) (ISIN:GB00B4268J87).

The  88,268,962   Geared   Ordinary   shares  (par   value   of   1p)
(ISIN:GB00B402S989) to be subdivided into 145,853,493 Geared Ordinary
Shares (par value of 0.57191641p) (ISIN:GB00B4268J87) and  13,692,170
New ZDP Shares (par value of 0.35443291p) (ISIN:GB00B4264123).

New Issue

To facilitate the allocation of New Shares to those rolling over from
JSE and DCR and those investing in JSS through the Placing and  Offer
for Subscription  the Company  has made  an application  to issue  an
additional 66,756,525 Geared Ordinary Shares and 248,750,568 New  ZDP
Shares ("New Shares") (some of which will be delivered as  separately
traded Packaged  Units).  The New  Shares  will be  admitted  to  the
Official List and  to trading on  the London Stock  Exchange at  8.00
a.m. on 3 November 2009.

The Reconstructed JSS

The Capital Reconstruction will be  completed on 3 November 2009.  At
this time  the reconstructed  JSS will  have a  total of  216,361,793
Geared Ordinary Shares and 432,723,586 New ZDP Shares representing  a
total share capital of £216,361,793.

Cancellation of Exit Pool Shares

Trading in the Company's Exit Pool Shares will be cancelled from 8.00
on Friday 30 October 2009.

Terms used  and not  defined in  this announcement  bear the  meaning
given to them in the Prospectus dated 11 September 2009.

For further information please contact:

Jupiter Asset Management Limited
Richard Pavry
Tel. 020 7314 4822

BDO Corporate Finance
Suzanne Evans
Tel. 020 7486 5888

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