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JP Morgan Inc & Cap (JPI)

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Wednesday 23 May, 2007

JP Morgan Inc & Cap

Dividend Declaration

JPMorgan Income & Capital IT PLC
23 May 2007





                 JPMORGAN INCOME & CAPITAL INVESTMENT TRUST PLC

                     ANNOUNCEMENT OF FIRST INTERIM DIVIDEND




23rd May 2007

First quarterly interim dividend

The Directors have declared that a first quarterly interim dividend of 2.00
pence per ordinary share for the year ending 29th February 2008 will be paid on
2nd July 2007 to shareholders on the register at the close of business on 1st
June 2007.




For further information:

Lucy Dina
JPMorgan Asset Management (UK) Limited - Secretary
Telephone: 020 7742 6000






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