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That is a reasonable assumption. It was essentially introduced as a Land Service scheme for weapons and ammunition although 'common user' L series items would be found in the other services. As far as I am aware the Navy continued with their existing systems of nomenclature; for instance fuzes specific to the Navy continued with the 1948 system of naming which, although it looks a little like the L model numbering notation, used a number and mark preceded by an N (eg N97 Mk 2).
The 'L' model numbering system was extended to 'K' for guided missile assemblies (eg Warhead, GM, HEAT K33A1).
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