As mentioned above, it is not possible to have a list be the target of a cross-reference. Should an entire list be so important that you need to point to it from elsewhere, then make it a named list by wrapping it in the <list> tag.
This element can begin with an optional <introduction>, then has a single, required list, which may be any of the three types. It concludes with an optional <conclusion>. It can have an @xml:id attribute, which in a way is the whole raison d'être for this construction. It will be numbered when rendered, and so also requires a <title>. You might think of this as similar to a <table>—bits of information organized spatially, via indentation and line breaks.