Found this website out after reading an article on macrumors.com, the below link will take you to a UK version of Paypal Gifts, an e-commerce site to buy and pay for gift cards all through Paypal including iTunes. In fact, they currently have a 25% discount on iTunes gift cards from £15 all the way up to £100. Just a thought but if you strip away the UK part at the end of the below link you should be able to use it in your country. If not then advanced apologies. Now here is the URL.
P.S. I managed to get a £50 iTunes gift card for under £40!
P.S.S. turns out it can also be used in the U.S. by visiting