King's Own Royal Lancaster, [71], [75], [77]

King's Own Scottish Borderers, [35], [36], [42], [182], [183], [189], [190]

King's Royal Rifles, [24], [71], [157], [158], [159], [160]

Lancashire Fusiliers, [75], [76], [155]

Leicester, [19], [28], [163], [235], [236], [237], [238]

Leinster, [31], [33], [95]

Lincoln, [16], [28], [119], [120], [150], [151], [208], [210], [214], [235], [236], [238], [244]

Liverpool, [122]

Liverpool Scottish, [150], [151], [153]

London Rifle Brigade, [85], [99]