Issue of Equity

Jupiter Second Enhanced Inc.Tst.PLC
30 June 2005



                    Jupiter Second Enhanced Income Trust PLC

 Issue of Geared Income Shares and Zero Dividend Preference Shares individually
 and in the form of Packaged Units in connection with the recommended scheme of
           reconstruction of Martin Currie Enhanced Income Trust plc

Jupiter Second Enhanced Income Trust PLC (the 'Company') announces that on 30th
June 2005 the Company allotted 4,165,983 Geared Income shares of 1p each,
4,165,983 Zero Dividend Preference shares of 1p each and 2,511,942 Packaged
Units (each comprising one Geared Income share and one Zero Dividend Preference
share) in accordance with the Company's prospectus and the Martin Currie
Enhanced Income Trust plc circular dated 26th May 2005.

Following the allotment there will be 62,822,084 Geared Income shares and
62,822,084 Zero Dividend Preference shares in issue in the Company.

Enquiries:

Jupiter Asset Management Limited

Richard Pavry
020 7314 4822

Jonathan McGuire
020 7314 4773




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