= IRA

A US pension plan that allows annual sums to be set aside from earnings free of tax and accumulated in a fund, which pays interest. Basic-rate tax is payable once the saver starts to withdraw from the account, which must be done no later than the participant's 70th birthday. The concession is not available to employees in a company-pension scheme or profit-sharing scheme.

• Lomé Convention
• London acceptance credit
• London and New Zealand Futures Association
• London approach
• London Bankers' Clearing House
• London Bullion Market
• London Chamber of Commerce and Industry
• London Clearing House
• London Club
• London Cocoa Terminal Market
• London code of conduct
• London Commodity Exchange
• London daily prices
• London Fox
• London Inter Bank Bid Rate
• London Inter Bank Currency Options Market
• London Inter Bank Mean Rate
• London Inter Bank Offered Rate
• London International Financial Futures and Options Exchange
• London International Insurance and Reinsurance Market Association
• London Metal Exchange
• London rules
• London Securities and Derivatives Exchange
• London Stock Exchange
• London Sugar Futures Market