First European retailer to do so, apparently.
Still pricey, still sometimes more expensive than the physical, but most are £8 cheaper than getting the games directly from the eShop.
http://www.game.co.uk/webapp/wcs/stores/servlet/HubArticleView?hubId=214844&articleId=214845&catalogId=10201&langId=44&storeId=10151&cm_sp=topnav-_-Wiiu-_-eShopLogo
EDIT: Since posting this in the Wii U section, I realised they do 3DS codes too.
UPDATE: A friend tried this. Got the code immediately via email.