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Friday 28 June, 2002

Carrousel Capital Ld

SAR - Jupiter Split Trust

Carrousel Capital Limited
27 June 2002

                                                        FORM SAR 3


                                       Date of disclosure..June 27, 2002..

                 DISCLOSURE UNDER RULE 3 OF THE RULES GOVERNING
                   SUBSTANTIAL ACQUISITIONS OF SHARES ('SARs')

                 
Date of acquisition.....June 27, 2002.............................

Acquisition in....Jupiter Split Income................(name of company)


(1) Class of voting shares    Number of shares/rights   If rights over shares
    (eg ordinary shares)      over shares acquired      acquired, as opposed
                                                        to the shares
                                                        themselves, specify
                                                        nature of rights

    ..Ordinary shares....     ..1,000,000.....shares    .....................
                              

(2) Resultant total holding   Resultant total holding   Total percentage
    of voting shares (and %   of rights over shares
    of total voting shares    (and % of total voting
    in issue)                 shares in issue)

     5,750,000..(11.59%)     ...............(    %)    .............(11.59%)


(3) Party making disclosure.....Carrousel Capital Ltd

(4)  (a)  Name of person acquiring shares or rights over shares 
                                                         The Carrousel Fund Ltd
          and, if different, beneficial owner............................... 

     (b)  Names of any other persons acting by
          agreement or understanding (see SAR 5)............................


Signed, for and on behalf of the party named in (3) above...................

(Also print name of signatory).....Bruno Sangle-Ferriere................

Telephone and extension number.....020 7823 7040 or 7070......................

Note. Under SAR 5, the holdings of and acquisitions by persons acting by
agreement or understanding must be aggregated and treated as a holding of or
acquisition by one person.  Note 3 on SAR 5 requires persons who must aggregate
holdings to disclose certain disposals.

For full details of the SARs disclosure requirements, see Rules 3 and 5 of the
SARs.  If in doubt, contact the Panel on Takeovers and Mergers, Monitoring 
Section, Tel. No: 020 7638 0129.


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