| | Name | Given Name | Initials | Regiment | Unit | Cemetery | Country | Locality | Date of Death |
 |  | LEVY | CHARLES BARNARD | C B | Natal Scottish, S.A. Forces | 3rd Bn. | PRETORIA (REBECCA STREET) CEMETERY | South Africa | Gauteng | 1942-07-01 |
| |  | LICKFOLD | KENNETH MALCOLM | K M | Transvaal Scottish, S.A. Forces | 3rd Bn. | KNIGHTSBRIDGE WAR CEMETERY, ACROMA | Libya | | 1941-11-22 |
| | | LIGHTBODY | GLYN ANDREW AUGUSTUS | G A A | Transvaal Scottish, S.A. Forces | 3rd Bn. | KNIGHTSBRIDGE WAR CEMETERY, ACROMA | Libya | | 1941-11-23 |
| | | LINDUP | EDWARD ROBERT (TED) | E R | Transvaal Scottish, S.A. Forces | 3rd Bn. | ALAMEIN MEMORIAL | Egypt | | 1941-07-29 |
| | | LINGILILANI PHIRI | | | Northern Rhodesia Regiment | 3rd Bn. | RANGOON MEMORIAL | Myanmar | | 1945-04-04 |
| | | LOTT | JOHN CYPRIAN | J C | East Lancashire Regiment | 3rd Bn. | OUTTERSTEENE COMMUNAL CEMETERY EXTENSION, BAILLEUL | France | Nord | 1918-04-13 |
| | | LUBBE | JOHANNES HENDRIK | J H | Transvaal Scottish, S.A. Forces | 3rd Bn. | KNIGHTSBRIDGE WAR CEMETERY, ACROMA | Libya | | 1941-11-22 |
| | | LUNDIE | ERIC BALFOUR | E B | Coldstream Guards | 3rd Bn. | TYNE COT MEMORIAL | Belgium | Zonnebeke, West-Vlaanderen | 1917-09-12 |
| | | MACLUCKIE | REGINALD WILLIAM | R W | Argyll and Sutherland Highlanders | 3rd Bn. | HABARCQ COMMUNAL CEMETERY EXTENSION | France | Pas de Calais | 1916-08-11 |
| | | MADUME | CHARLIE | C | South African Native Labour Corps | 3rd Bn. | CAPE TOWN (MAITLAND) CEMETERY | South Africa | Western Cape | 1916-11-21 |