Its capital form is also homoglyphic with the letter reversed ge.
Turned L is used by William Pryce in his Cornish grammar Archæologia Cornu-Britannica published in 1790.
It represents the voiceless alveolar lateral fricative /ɬ/ used in Welsh.
In German dialectology, in 1922, Walter Steinhauser uses turned l ⟨ꞁ⟩ to represent middle Bavarian l (donaubairische l), a palatal consonant.
[1][2] Turned L can be represented with the following Unicode characters (Latin Extended-D):