If you can't remember the restrictions code then was it on the iPad when you last backed up ? If not then you can restore to that backup and it should be removed. If it was on the iPad when you last backed up then the only way to remove it is to reset the iPad back to factory defaults and you can then re-sync your content back to the iPad - you won't be able to restore to the backup as that will keep the code in place.
You realize that we also have to be a bit suspicious of someone asking to override the pass code with a brand new account. For all we know, you could be the very person that the pass code is intended to keep out!
When codes are in place, the only way to get around them also completely erases the device. And as mentioned, the device must then be restored and if the pass code is in the backup, with out the code, you can't do it.