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JP Morgan Inc & Cap (JPI)

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Wednesday 23 August, 2006

JP Morgan Inc & Cap

Dividend Declaration

JPMorgan Income & Capital IT PLC
23 August 2006




                 JPMORGAN INCOME & CAPITAL INVESTMENT TRUST PLC

                    ANNOUNCEMENT OF SECOND INTERIM DIVIDEND


23rd August 2006


Second quarterly interim dividend


The Directors have declared that a second quarterly interim dividend of 1.75
pence per ordinary share for the year ending 28th February 2007 will be paid on
2nd October 2006 to shareholders on the register at the close of business on 1st
September 2006.



For further information:


Lucy Sullivan

JPMorgan Asset Management (UK) Limited - Secretary

Telephone: 020 7742 6000


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