The main statutory provisions affecting the collection and enforcement of rates are contained in the Local Government Finance Act 1988 and the Non-Domestic Rating Regulations 1989, as amended. In addition, a ratepayer is not under a duty to pay rates until such a time as a rates bill has been properly issued by the billing authority. While ratepayers and the billing authorities can agree in writing to alter the dates when payments are due, most ratepayers will pay under a statutory instalment plan. The amount specified in the liability order can be recovered by ‘distress’ of any of the debtor’s property in England and Wales, but not Scotland. The billing authority may apply for a warrant to commit the debtor to prison, but this can be applied for only if they have first tried to levy distress and there were insufficient goods with which to discharge the debt.