Dividend Declaration

Jupiter Second Enhanced Income Trust PLC - Dividend Declaration At a board meeting of Jupiter Second Enhanced Income Trust PLC (the "Company") the directors resolved to declare a first interim dividend for the year ending 31st October 2007 of 0.80p (net) (2006: 0.60p) per Geared Income share payable on 31st March 2007. The dividend will be paid to Geared Income shareholders (and to holders of Geared Income shares within the Company's Packaged Units) on the register on 9th February 2007. Monthly fact sheets for Jupiter's investment trust clients are available for download from www.jupiteronline.co.uk and by post or fax on request from the company secretarial department. Enquiries: Jonathan McGuire Jupiter Asset Management 020 7412 0703
UK 100

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