How to create a link with l() function that jumps to specific part of page?
The last parameter of l() accepts also the same options accepted from url(). This means you can use the following code since Drupal 6.

&lt;?php print l(t('About Me'), 'node/55', array('absolute' =&gt; TRUE, 'fragment' =&gt; 'FIRST')); ?&gt;


On my test site, the output is the following one.

&lt;a href="http://tero.local/dr72/node/55#FIRST"&gt;About Me&lt;/a&gt;