The transmssiion belt will need the deck to come off. Apply parking brake, which will also make the belt slack. You can then unbolt the belt guides around the engine pulley, and remove the clutch idler pulley. Position the belt around the transmisson and the engine pulleys. Correctly route the belt through the idlers and re-assemble the idler to the tractor. Sounds more complicated than it actually is.
The cutter belt is much easier - you can get the belt on without removing anythng, althought it's fiddly, and the belt will have to be forced past the blade brake mechanism. Drop the deck right down onto the floor for better access.
Phil Saunders, June 2008