An employer to which this section applies shall not -

(a) without prejudice to the generality of section 5(1), make a deduction from an employee's wages in respect of tips or gratuities made to, or left for, an employee, or

(b) make a deduction from tips or gratuities to be distributed, in accordance with section 4B, to an employee, other than -

(i) as required by or under this Act, by any other statute or by any instrument made under any statute, or

(ii) to the extent as is fair and reasonable in order to meet costs directly arising from paying tips or gratuities by means of electronic modes of payment.