I had to do similar a little while back.
From memory, pop the little cover off inside the tailgate (to the passenger side of centre) and poke your finger in there. There's a lever/switch which if pushed one way will lock the tailgate, the other way unlocks it.
Sorry about being a little vague
A bit of mucking around and you should get it.
Cheers,
Ruffy.
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'96 XJ, 4.5", 33" MTZ's, Twin Locked (Gone now)
2003 WG Overland, 4.7 HO, 4" lift, 33" Coopers
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