Essentially, the only change you need is to get a suitable alternator and mounting for the 2.25. In theory you need to reverse the coil leads, but it will almost certainly make no detectable difference.
Obviously, the rest of the wiring is working with negative earth, but in fact the only wiring change required when converting from positive to negative earth is to reverse the connections to the ammeter (if retaining the originally positive earth generator, you need to reverse the remnant magnetism in it). The fuel gauge on the positive earth Series Landrovers does not worry about polarity.
Presumably the wiring has been modified to suit the existing alternator, but if the current alternator does not suit the mounting on the 2.25 engine (best to simply use brackets from a S3) and you change alternator, you need to be aware that the required wiring may need to be slightly different. 
John
				
			 
			
		 
			
				
			
			
				John
JDNSW
1986 110 County 3.9 diesel
1970 2a 109 2.25 petrol
			
			
		 
	
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