HT201676: iTunes Allowances are no longer available
Learn about iTunes Allowances are no longer available
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Helpful answers
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Sep 15, 2013 12:56 PM in response to mtabani1999by King_Penguin,You can't transfer part or all of an account's balance from one account to another, nor can you use it to gift content to another account - a redeemed card can only be used to buy content for the account onto which it is redeemed. If you have a credit card on your account then you should be able to gift an amount from that : http://support.apple.com/kb/HT2736