Direct proof of use
The 76 mm L23A1 appears in the 1990 Gulf War through British FV101 Scorpion vehicles. Think Defence identifies the L23A1 as the Scorpion's lightened 76 mm gun and states that, in the 1991 Gulf War under Operation Granby, Scorpions operated forward of the main armored formations with the 16th/5th The Queen's Royal Lancers while No. 1 Squadron RAF Regiment fielded Scorpion/Spartan combinations attached to 1 Armoured Division.
The British Army Review Gulf War special report corroborates the Scorpion CVR(T) formation context, listing 16/5th Queen's Royal Lancers as a formation reconnaissance regiment with four squadrons of Scimitar and Scorpion CVR(T) vehicles in the British force. The RAF Regiment Association separately describes No. 1 Squadron's CVR(T) equipment as including Scorpion and Spartan and records the squadron's deployment against Iraq in the 1991 Gulf War.
Sources: Think Defence L23A1, British Army Review Gulf War, RAF Regiment Association 1 Squadron
Timeline
By late 1990, British armored forces had deployed for Operation Granby. The British Army Review order-of-battle section lists 16/5th Queen's Royal Lancers with Scimitar and Scorpion CVR(T) vehicles, placing Scorpion-equipped reconnaissance elements in the British land component before the 1991 ground campaign.
During the 1991 ground war, the Scorpion's role was reconnaissance and light direct-fire support rather than tank fighting. Think Defence describes Scorpions operating forward of the main armored formations, and the British Army Review later assessed that CVR(T) reconnaissance had limited value as a covering force because speed and protection constrained its ability to maintain the reconnaissance gap.
Sources: British Army Review Gulf War, Think Defence L23A1
Operational role
In Gulf War service, the L23A1 was not a separately deployed towed or field gun; it was the main armament of the Scorpion light armored reconnaissance vehicle. Its documented coalition role was therefore tied to Scorpion and CVR(T) employment: forward reconnaissance, security, and limited fire support by British units in Operation Granby.
The sources support British coalition use of L23A1-armed Scorpions, not Iraqi use. The catalog side is recorded under the 1990 Gulf War conflict's coalition-side ID because the canonical conflict metadata groups coalition forces under a single side.
Sources: Think Defence L23A1, British Army Review Gulf War, RAF Regiment Association 1 Squadron