The question wasn't answered. If restrictions are on and you forgot the passcode it is not possible to do a reset which will remove the restrictions passcode. All answers I have found on apple refer only to the screen lock passcode even when the question is about the restrictions passcode. I have tried every link on the subject and am unable to erase all content and settings so that the restriction passcode will go away. I am in fact trying to erase my old iPhone that my kid has been using so that I can set it up as a new device which does not share certain content, contacts, music, etc., with my device.
When setting restrictions I disabled certain functions which she now needs and I cannot enable them now. Why, Why, Oh Why, does Apple torture us so??? It reminds me why I still use a PC for my computer needs. I love the iPhone...just hate Apples arcane way of protecting it's products. I mean, why can't I just fix a forgotten passcode problem by supplying my apple id & password?????????????? Guess it just makes too much sense.