Could the 'sl' stand for "second line" ?
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On 31 August 1914 the War Office authorised the formation of a reserve or 2nd-Line unit for each Territorial Force (TF) unit that was proceeding on overseas service. The 2nd West Lancashire Division came into existence in November 1914, composed of 2nd-Line duplicates of the battalions of the peacetime West Lancashire Division that were due to be sent overseas. The 1st-Line division was temporarily dispersed as its units went to France piecemeal, many of the divisional staff and support elements transferring to the new formation, which became 57th (2nd West Lancashire) Division in August 1915.
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