The best solution is to count them but as a rule (so there may be exceptions).

Older trucks and TD5 CSW's (so wagon wheel or the TD5's big padded wheel) are 36 spline.

The big steering wheels on the 300TDi's (ones with the black oval LR badge) are 48 spline.

LR do seem to swap the steering columns about so you will find TD5's with 48 spline if they have the 300Tdi style wheel and last run 300's with the TD5 style wheel (so 36 spline).

The 48 spline is also used by a lot of older Rover stuff, nice Metro wheels are a popular mod for 48 spline wheels.

For 36 spline the TD5 CSW wheel is the popular one (sometimes called the airbag wheel even though it lacks an airbag because of the massive pad).

Of course, you can just use a boss kit and mount what the hell you like (as long as your not tall (or the extra push into the cabin will really make driving uncomfortable IMHO ;)).
 

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