Other records and accounts
15.—(1)  The employer of a seaman to whom these Regulations apply shall keep records of all expenses incurred and the sums paid by him in the discharge of his obligation under these Regulations.
(2)  Where, in respect of any expense incurred or sum paid by him in the discharge of his obligations under these Regulations, the employer of a seaman makes a deduction authorised by regulations made under section 58(a) of the Act to be made from the wages due to a seaman under a crew agreement, the employer shall render an account of all such expenses and sums to the seaman or, if the seaman’s wages are payable by virtue of regulation 14 to his next-of-kin as named in the crew agreement, to that next-of-kin.