£50 Nintendo eShop code for £45.00 at PayPal gifts.
Use the Nintendo eShop Fund code to top up your Nintendo Points or Nintendo eShop funds.
Goes perfectly with the end of year sale thread: http://www.hotukdeals.com/deals/nintendo-wii-u-3ds-eshop-year-end-discounts-ubisoft-nordic-circle-other-publishers-2577016
No expiry date in the terms, but other offers running on the PayPal gifts site expire 6pm on Christmas Eve.
To redeem the Nintendo eShop Fund code, you must have a European version of a Wii U™, Wii™, Nintendo DSi™, Nintendo DSi™ XL, Nintendo 3DS™ or Nintendo 3DS™ XL, a broadband wireless internet connection and register a shop account on the respective console (shop terms and conditions apply). Redemption is subject to the availability of the respective shop service. For more information on the applicable terms visit ms.nintendo-europe.com/terms/. For information on the Nintendo eShop Fund code, visit http://www.nintendo.eu.
(a) can only be redeemed via a shop using the same currency as that used to purchase the code;
(b) can only be redeemed once and at its full value; the value of the code cannot be split across different Nintendo consoles or between different shop accounts; and
(c) cannot be exchanged, refunded or otherwise redeemed for cash.
In all cases, follow the on-screen instructions and enter the code carefully as directed.
These terms are also available at http://ms.nintendo-europe.com/terms/