(1) A deduction from the wages of a seaman shall not be allowed unless it is included in the account delivered in pursuance of section 213 except in respect of a matter happening after the delivery.
(2) The master shall, during the voyage, enter the various matters in respect of which the deductions are made in a book kept for that purpose, and shall if required produce the book at the time of the payment of wages and also upon the hearing before any competent authority of any complaint or question relating to that payment.