EIS crystalised gain - who pays?

[EIS_Rookie]

I am about to realise a capital gain (chargeable at 40%) and am investigating the option of investing in EIS to qualify for CGT deferral relief.

So what happens if I invest £9,000 of capital gain in an EIS. After three years I gift the share to my wife. One year later she sells the shares. At this point, the deferred gain is crystalised (or 'is brought back into charge').

Two questions:
1) Can the £9,000 'crystalised' capital gain be offset by the annual CGT allowance (relating to the year the shares were sold)?

2) Who pays the tax, my wife (at 22%) or me (at 40%)?

I've attached a summary of what seems to be the relevant details from HMRC which leave me none the wiser.

http://www.hmrc.gov.uk/manuals/vcmmanual/VCM38200.htm

"The deferred gain will be brought back into charge when there is a chargeable event. One event is the disposal of the EIS eligible shares by a person who acquired them on a no gain/no loss transfer from their spouse, the original investor. This does not apply to a no gain/no loss disposal back to the same spouse".

[maths]

On a sale by your wife of the EIS shares, the previously held over gain becomes subject to CGT on her part at her CGT rates.

Her annual exmeption for CGT can thus be used.

[EIS_Rookie]

Thanks. I'd hope that was the case.

Can I try a supplemental?

Lets say I invested £9,000 in each of three different EIS, gaining CGT rollover relief on each. The following year I transfer all three to my wife (not a chargeable event).

Given that EIS are typically 5-7 year investments, could she gift one tranche of EIS shares to our son in each of year 4,5 and 6 - with the crystalised gain each time falling within her annual exemption?

Is this a valid route for exiting EIS in a way that uses successive CGT annual exemption (or am I missing something)?