Artemis VCT's board has decided to pay a further special dividend of 6.00p per share for the financial year which ended on 30 Sep.
It said the declaration of this dividend at this time was as a result of the investment manager realising further profits from the investment portfolio and generating cash from these sales.
It added: 'It remains the case that there are limited suitable opportunities to reinvest these funds and, as there are technical constraints for VCT companies holding cash, it is the board's decision to return these funds to shareholders earlier than equivalent dividends in prior years.
'In view of the decision to pay a further special dividend, and taking into account the cost and process for doing so, the board has also decided to pay a second interim dividend of 2.00 pence per share.
'This second interim will be in lieu of a final dividend.'
The company said the dividends would be paid on 21 Nov to shareholders on the register on 3 Nov, with an ex-dividend date of 2 Nov.
It said this would take total dividends for the year to 20.00p per share.
At 9:00am: (LON:AAM) Artemis Aim Vct 2 Plc share price was 0p at 68.75p