After a bit of research, this is what to do.
Read http://patphelan.net/how-to-open-a-usa-itunes-account/ Follow the instructions here, the only change is that you goto the iTunes Store and scroll right to the end to choose "Change Country".
You have to give an email address. I used the google mail trick of adding a + sign to the end of your account name to help me know and be able to validate the address. e.g. firstname.lastname@example.org
I now have iBooks on the iPad up and running.