GIFT CERTIFICATES, ITUNES CARDS AND CODES, ALLOWANCES, AND CONTENT CODES
Gift Certificates, iTunes Cards and Codes, Content Codes, and Allowances, in addition to unused balances, are not redeemable for cash and, cannot be returned for a cash refund (except as set out in our refund policy above that is applicable in the event the item has been purchased from the iTunes Store; or except if the retailer from which the item has been purchased applies a different refund policy), without prejudice to any applicable statutory right to a refund in case of faulty or misdescribed gifts; exchanged; resold; used to purchase Gifts, Gift Certificates, or iTunes Cards or Codes; used to provide Allowances; used for purchases on the Apple Online Store; or used in Apple Retail Stores. Unused balances are not transferable.
Gift Certificates, iTunes Cards and Codes, Content Codes, and Allowances purchased in Ireland may be redeemed through the Stores only in Ireland.
iTunes is not responsible for lost or stolen Gift Certificates, iTunes Cards and Codes, Content Codes, or Allowances. Risk of loss and title for Gift Certificates, iTunes Cards and Codes, and Allowances that are transmitted electronically pass to the purchaser in Ireland upon electronic transmission. Risk of loss and title for Content Codes that are transmitted electronically pass from iTunes in Luxembourg upon electronic transmission.
iTunes reserves the right to close accounts and request alternative forms of payment if a Gift Certificate, iTunes Card and Codes, Content Code, or Allowance is fraudulently obtained or used on the Stores.