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JP Morgan Inc & Cap (JPI)

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Wednesday 22 August, 2007

JP Morgan Inc & Cap

Dividend Declaration

JPMorgan Income & Capital IT PLC
22 August 2007


                 JPMORGAN INCOME & CAPITAL INVESTMENT TRUST PLC

                    ANNOUNCEMENT OF SECOND INTERIM DIVIDEND


22nd August 2007


Second quarterly interim dividend

The Directors have declared that a second quarterly interim dividend of 2.00
pence per ordinary share for the year ending 29th February 2008 will be paid on
1st October 2007 to shareholders on the register at the close of business on
31st August 2007.



For further information:

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






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