How to make an iTunes store account for my child to use in the UK without a credit card

I want to give my child an iTunes store/Mac App Store account here in the United Kingdom but cannot proceed without entering a credit card section that asks for details. There was not an option for "NONE" in that screen. My child has a gift card, and she wants to use it, of course, and I will allow purchases to be made in this way.

I was following the instructions in a web browser screen (create an account on a computer http://support.apple.com/kb/HT2534) and I could not find that free app that I had to download from the iTunes App section. When following these instructions, they stated to "To find a free application, navigate to the Top Charts column on the right side of the App Store window. Scroll down until you see the list of Free Apps. Select any application by clicking on it. Then, click Free App underneath the application icon. " (Step3).

The app is like a blue play button with a black triangle in it. I could not find this app. The instuction in Step 3 did state it was important, but I just could not find the app. The reason that I could not find it was there was no "Top Charts" column to be found. So I was unable to complete Step 3.

Being unable to complete Step 3 properly, I had to try another plan. So I tried to create an Apple ID on my own steam, by signing out of my own Apple ID and to create another one.

I continued to follow the instructions without problems, until I reached Step 11. Then, there was no option for "NONE" as in payment type. I could not think of an alternative, but to abort that screen and click CANCEL.

Can anybody help me in this ? Either how to get hold of that app from the iTunes Store App section. Or an alternative way to create a new Apple ID with an option to make purchases with just the redeeming of gift cards for the iTunes Store, so that my child can sign in by herself without me having to be there.

I have iTunes 10, and Mountain Lion on the Mac.

Regards from John5801